{"id":143558,"date":"2025-04-26T14:33:59","date_gmt":"2025-04-26T07:33:59","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=143558"},"modified":"2026-04-30T10:54:13","modified_gmt":"2026-04-30T03:54:13","slug":"contoh-laporan-keuangan-perusahaan","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/contoh-laporan-keuangan-perusahaan\/","title":{"rendered":"Contoh Laporan Keuangan Perusahaan dan Cara Membuatnya"},"content":{"rendered":"<p>Punya bisnis tetapi bingung soal laporan keuangan? Padahal, dokumen ini sangat penting untuk mengetahui kondisi keuangan bisnis Anda, apakah untung, rugi, atau perlu penyesuaian.<\/p>\n<p>Bagi perusahaan, laporan keuangan berperan penting dalam pengambilan keputusan, evaluasi kinerja, dan pelaporan kepada pihak internal maupun eksternal seperti investor atau <a href=\"https:\/\/web.iaiglobal.or.id\/PSAK-Umum\/7\">otoritas pajak berbasis PSAK<\/a>.<\/p>\n<p>Melalui laporan ini, Anda dapat mengambil keputusan bisnis dengan lebih percaya diri karena datanya jelas dan terstruktur.<\/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=\"#jenis\">Memahami berbagai jenis<\/a> laporan keuangan sangat penting bagi setiap perusahaan untuk mengelola keuangan mereka secara efektif<\/li>\n<li aria-level=\"1\">Laporan keuangan tidak hanya membantu manajemen dalam pengambilan keputusan, tetapi juga <a href=\"#manfaat\">berperan penting dalam berbagai aspek operasional<\/a> dan strategis perusahaan.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<h2><strong>Jenis-jenis Laporan Keuangan Bisnis<\/strong><\/h2>\n<p>Memahami berbagai jenis laporan keuangan sangat penting bagi setiap perusahaan untuk mengelola keuangan mereka secara efektif. Setiap contoh laporan keuangan restoran memiliki tujuan dan informasi spesifik yang membantu stakeholders dalam membuat keputusan yang tepat.<span id=\"jenis\"> <\/span><\/p>\n<p>Berikut ini adalah lima jenis laporan keuangan:<\/p>\n<h3><strong>1. Neraca (<em>balance sheet<\/em>)<\/strong><\/h3>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/cara-membuat-laporan-neraca-keuangan\/\">Laporan neraca<\/a> adalah bagian penting dalam laporan keuangan sebuah perusahaan yang menyajikan posisi keuangan pada suatu titik waktu tertentu.<\/p>\n<p>Neraca mencatat aset perusahaan (seperti kas, piutang, dan inventaris), kewajiban (seperti hutang dan pajak yang harus dibayar), serta ekuitas pemilik (modal yang ditanamkan dan laba yang ditahan).<\/p>\n<h3><strong>2. Laporan laba rugi<\/strong><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-143560 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan.webp\" alt=\"contoh laporan keuangan perusahaan \" width=\"506\" height=\"420\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan.webp 506w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-300x249.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-150x125.webp 150w\" sizes=\"auto, (max-width: 506px) 100vw, 506px\" \/><\/p>\n<p>Laporan Laba Rugi adalah bagian dari laporan keuangan sebuah perusahaan yang menggambarkan kinerja finansial perusahaan dalam periode waktu tertentu, seperti satu tahun fiskal.<\/p>\n<p>Laporan ini mencatat semua pendapatan yang diterima dan biaya yang dikeluarkan, termasuk penjualan produk atau jasa, biaya produksi, biaya operasional, dan beban lainnya.<\/p>\n<p>Tujuan utama dari <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/komponen-laporan-laba-rugi\/\">laporan laba rugi<\/a> adalah untuk menunjukkan apakah perusahaan tersebut mencatat keuntungan bersih atau mengalami kerugian dalam periode tersebut. Informasi ini sangat penting bagi manajemen perusahaan dan investor untuk mengevaluasi efisiensi operasional dan kelayakan finansial perusahaan.<\/p>\n<p><span style=\"font-weight: 400;\">Terdapat dua jenis laporan laba rugi yang biasa digunakan, yaitu<\/span><i><span style=\"font-weight: 400;\"> single step<\/span><\/i><span style=\"font-weight: 400;\"> dan kedua adalah multiple step. Laporan ini digunakan oleh berbagai industri, termasuk laporan laba rugi perusahaan manufaktur atau <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/contoh-laporan-keuangan-retail-dan-tips-membuatnya\/\">laporan keuangan toko<\/a>. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Laporan laba rugi dibagi menjadi dua yaitu:<\/span><\/p>\n<h4><b>1. Laporan laba rugi <em>s<\/em><i>ingle step<\/i><\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Format laporannya lebih sederhana hanya menunjukkan satu kategori pendapatan dan satu kategori pengeluaran. Persamaan yang digunakan dalam laporan laba rugi single step adalah:<\/span><\/p>\n<p><strong>Penghasilan Bersih = (Pendapatan + Keuntungan) \u2013 (Beban + Kerugian)<\/strong><\/p>\n<h4><b>2. Laporan laba rugi <i>multiple step<\/i><\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Isi dari laporan ini lebih lengkap dan kompleks daripada single step. Laporan laba rugi multiple step menggunakan tiga tahan atau tiga formula akuntansi untuk mengetahui nilai akhir pada laba bersih:<\/span><\/p>\n<p><strong>Laba kotor = Penjualan bersih \u2013 Harga pokok penjualan<\/strong><\/p>\n<p><strong>Pendapatan operasional = Laba kotor \u2013 Biaya operasional\u00a0<\/strong><\/p>\n<p><strong>Penghasilan bersih \u2013 Penghasilan operasi + Item non operasional<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Angka terakhir ini memberikan laba bersih atau rugi bersih bisnis untuk periode pelaporan.\u00a0<\/span><\/p>\n<h3><strong>3. Laporan arus kas (cash flow statement)<\/strong><\/h3>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-arus-kas\/\">Laporan Arus Kas<\/a> adalah bagian krusial dari laporan keuangan sebuah perusahaan yang mengungkapkan aliran masuk dan keluar uang tunai selama periode tertentu, seperti satu tahun fiskal.<\/p>\n<p>Laporan ini membedakan arus kas dari aktivitas operasional (seperti penerimaan dari penjualan produk atau jasa), investasi (seperti pembelian atau penjualan aset tetap), dan pendanaan (seperti penerimaan pinjaman atau pembayaran dividen).<\/p>\n<p>Tujuan dari Laporan Arus Kas adalah untuk memberikan gambaran yang jelas tentang kemampuan perusahaan dalam menghasilkan dan menggunakan uang tunai serta untuk menilai keberlanjutan operasional.<\/p>\n<h3><strong>4. Laporan perubahan modal<\/strong><\/h3>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-perubahan-modal-adalah\/\">Laporan perubahan modal<\/a> adalah contoh laporan keuangan perusahaan yang mencatat semua perubahan dalam modal pemilik selama periode tertentu, seperti satu tahun fiskal. Salah satu <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-fiskal\/\">laporan keuangan fiskal<\/a> ini mencakup modal saham awal, laba bersih yang ditahan, serta perubahan lain yang mempengaruhi jumlah modal pemilik perusahaan.<\/p>\n<p>Tujuannya adalah untuk memberikan gambaran yang jelas tentang bagaimana modal perusahaan berkembang dari waktu ke waktu, serta untuk memperlihatkan kontribusi laba bersih dan alokasi dividen kepada pemilik perusahaan.<\/p>\n<h3><span style=\"font-weight: 400;\"><strong>5. Catatan atas laporan keuangan<\/strong><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/catatan-atas-laporan-keuangan\/\">Catatan atas laporan keuangan (CALK)<\/a> adalah catatan yang berisi tambahan informasi dari keuangan sebuah perusahaan. CALK bukanlah hal yang wajib bagi sebuah perusahaan. Peran penting dari CALK ini adalah untuk memberikan penjelasan keuangan secara lebih rinci. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kegunaan CALK lainnya adalah untuk menjawab pertanyaan yang tidak bisa dijawab dengan laporan keuangan lainnya, dikarenakan isinya sangat rinci. Walaupun tidak wajib, CALK sangat penting dalam mengungkapkan masalah mendasar terhadap kesehatan keuangan perusahaan.<\/span><\/p>\n<h2><strong>Contoh Laporan Keuangan Perusahaan<\/strong><\/h2>\n<p>Berikut kami sajikan lima contoh laporan keuangan sederhana, yang biasa bisnis gunakan:<\/p>\n<h3><strong>1. Contoh laporan keuangan neraca (<em>balance sheet<\/em>)<\/strong><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-175410\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-neraca-perusahaan.webp\" alt=\"contoh laporan keuangan neraca perusahaan\" width=\"945\" height=\"521\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-neraca-perusahaan.webp 945w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-neraca-perusahaan-300x165.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-neraca-perusahaan-768x423.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-neraca-perusahaan-762x420.webp 762w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-neraca-perusahaan-150x83.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-neraca-perusahaan-696x385.webp 696w\" sizes=\"auto, (max-width: 945px) 100vw, 945px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>Laporan neraca ini menunjukkan posisi keuangan perusahaan pada akhir periode. Total aset tercatat sebesar Rp35.300.000, terdiri dari:<\/p>\n<ul>\n<li>Aktiva lancar (kas, piutang, perlengkapan, sewa dibayar dimuka)<\/li>\n<li>Aktiva tetap (peralatan dikurangi akumulasi penyusutan)<\/li>\n<\/ul>\n<p>Total kewajiban &amp; modal juga sebesar Rp35.300.000, yang mencerminkan keseimbangan persamaan dasar akuntansi (Aktiva\/aset = Kewajiban + Modal).<\/p>\n<p>Informasi neraca ini membantu manajemen dalam menilai stabilitas keuangan, kapasitas operasional, serta kemampuan perusahaan memenuhi kewajiban jangka pendek maupun mendukung pertumbuhan bisnis.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Contoh Laporan Neraca<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-neraca-perusahaan.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-template-laporan-keuangan-perusahaan-neraca.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-template-laporan-keuangan-perusahaan-neraca.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-neraca-perusahaan.webp\" alt=\"Laporan Neraca\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); 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\r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3><strong>2. Contoh laporan keuangan perusahaan laba rugi<\/strong><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-175413 aligncenter\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-perusahaan-laba-rugi-1.webp\" alt=\"contoh laporan keuangan perusahaan laba rugi\" width=\"628\" height=\"451\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-perusahaan-laba-rugi-1.webp 628w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-perusahaan-laba-rugi-1-300x215.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-perusahaan-laba-rugi-1-585x420.webp 585w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-perusahaan-laba-rugi-1-150x108.webp 150w\" sizes=\"auto, (max-width: 628px) 100vw, 628px\" \/><\/p>\n<p>Berikut adalah contoh laporan laba rugi single step dari PT. Solusi untuk periode 1 Januari hingga 31 Desember 2021. Sementara itu, di bawah ini adalah contoh laporan laba rugi double step dengan detail yang lebih menyeluruh:<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-175412 aligncenter\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1.webp\" alt=\"Contoh-Rugi-Laba-Multiple-Step\" width=\"581\" height=\"596\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1.webp 581w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1-292x300.webp 292w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1-409x420.webp 409w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1-150x154.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1-300x308.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1-356x364.webp 356w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1-24x24.webp 24w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1-48x48.webp 48w\" sizes=\"auto, (max-width: 581px) 100vw, 581px\" \/><\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Contoh Laporan Keuangan Perusahaan Laba Rugi<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-perusahaan-laba-rugi-1.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-laba-rugi-perusahaan.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-laba-rugi-perusahaan.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-keuangan-perusahaan-laba-rugi-1.webp\" alt=\"Laporan Laba Rugi\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Contoh Laporan Keuangan Perusahaan Laba Rugi Multiple Step<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-multiple-step-perusahaan.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-multiple-step-perusahaan.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-Rugi-Laba-Multiple-Step-1.webp\" alt=\"Laporan Laba Rugi Multiple Step\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3><strong>3. Contoh laporan keuangan arus kas (cash flow statement)<\/strong><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-175416 aligncenter\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan.webp\" alt=\"contoh laporan arus kas perusahaan\" width=\"610\" height=\"599\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan.webp 610w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan-300x295.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan-428x420.webp 428w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan-150x147.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan-24x24.webp 24w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan-48x48.webp 48w\" sizes=\"auto, (max-width: 610px) 100vw, 610px\" \/><\/p>\n<p>Berikut adalah contoh laporan arus kas Perusahaan A untuk periode Januari 2025. Laporan ini menunjukkan arus kas dari tiga aktivitas utama: operasional, investasi, dan keuangan.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Contoh Laporan Arus Kas<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-arus-kas-perusahaan.webp\" alt=\"Laporan Arus Kas\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n\r\n    <div class=\"adjustable-banner-wrap\">\r\n        <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\">\r\n            <img decoding=\"async\" loading=\"lazy\"\r\n                 src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/id_accounting_desktop_2.webp\"\r\n                 data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/id_accounting_desktop_2.webp\"\r\n                 data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/id_accounting_mobile_2.webp\"\r\n                 alt=\"Accounting2\"\r\n                 class=\"responsive-image-banner\">\r\n\r\n            \r\n            <div class=\"adjustable-banner-overlay\" style=\"width: 50%\">\r\n                \r\n                <div class=\"adjustable-banner-btn\">Jadwalkan Konsultasi<\/div>\r\n            <\/div>\r\n\r\n        <\/a>\r\n    <\/div>\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<h3><strong>4. Contoh laporan perubahan modal<\/strong><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-175428 aligncenter\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-perubahan-modal.webp\" alt=\"contoh laporan perubahan modal\" width=\"987\" height=\"378\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-perubahan-modal.webp 987w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-perubahan-modal-300x115.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-perubahan-modal-768x294.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-perubahan-modal-150x57.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-perubahan-modal-696x267.webp 696w\" sizes=\"auto, (max-width: 987px) 100vw, 987px\" \/><\/p>\n<p>Berikut adalah contoh laporan keuangan perusahaan berupa perubahan modal PT Sukses Kemilau per 31 Desember 2025. Laporan ini menampilkan pergerakan ekuitas pemilik selama satu periode, mulai dari saldo ekuitas awal sebesar Rp70.000.000.<\/p>\n<p>Laporan ini menunjukkan bagaimana laba dan prive memengaruhi total ekuitas pemilik di akhir periode.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Contoh Laporan Perubahan Modal<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-perubahan-modal.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-perubahan-modal.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-perubahan-modal.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/contoh-laporan-perubahan-modal.webp\" alt=\"Laporan Perubahan Modal\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3><span style=\"font-weight: 400;\"><strong>5. Contoh catatan atas laporan keuangan<\/strong><\/span><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-167825 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-catatan-atas-laporan-keuangan.webp\" alt=\"Contoh catatan atas laporan keuangan\" width=\"675\" height=\"386\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-catatan-atas-laporan-keuangan.webp 675w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-catatan-atas-laporan-keuangan-300x172.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/04\/Contoh-catatan-atas-laporan-keuangan-150x86.webp 150w\" sizes=\"auto, (max-width: 675px) 100vw, 675px\" \/><\/p>\n<p>Berikut adalah contoh catatan atas pembuatan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/pengertian-laporan-keuangan-konsolidasi\/\">laporan keuangan konsolidasian dengan software akuntansi<\/a> dari PT Wicaksana Overseas International Tbk dan entitas anaknya per 31 Desember 2017. Catatan ini memberikan penjelasan tambahan terkait transaksi yang memengaruhi laporan keuangan, seperti informasi mengenai aksi korporasi.<\/p>\n<p>Format laporan keuangan dibuat untuk menampilkan informasi finansial perusahaan secara sistematis, terstruktur, dan mudah dianalisis. Setiap jenis laporan memiliki fungsi pengukuran yang berbeda, namun keseluruhannya saling terkait dan harus konsisten satu sama lain.<\/p>\n<p>Cukup jelas untuk contohnya, bukan? Akan tetapi, jika Anda ingin tahu contoh-contoh laporan keuangan lainya, Anda dapat mencari <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/contoh-laporan-keuangan-dengan-microsoft-excel\/\">contoh laporan keuangan Excel<\/a>, contoh <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-dagang\/\">laporan keuangan perusahaan dagang<\/a>, <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/tips-dan-contoh-laporan-keuangan-perusahaan-manufaktur\/\">contoh laporan keuangan perusahaan manufaktur <\/a>berikut.<\/p>\n<h2><strong>Cara Membuat Laporan Keuangan Perusahaan dengan Mudah<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-161097\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-2-1.webp\" alt=\"laporan keuangan dan contohnya\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-2-1.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-2-1-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-2-1-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-2-1-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-2-1-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-2-1-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-2-1-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-2-1-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Dalam rangka menghasilkan laporan keuangan yang akurat dan bermanfaat, penting untuk mengikuti langkah-langkah sistematis yang dapat membantu perusahaan dalam proses penyusunannya.<\/p>\n<p>Berikut adalah cara-cara yang dapat diikuti untuk membuat laporan keuangan dan contohnya secara efektif bagi perusahaan.<\/p>\n<h3><strong>1. Catat semua transaksi dalam buku kas<\/strong><\/h3>\n<p>Langkah awalnya adalah mencatat setiap laporan pemasukan (debit) dan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-pengeluaran\/\">laporan pengeluaran<\/a> (kredit). Jika dilakukan secara manual, catatan dicatat di buku kas utama.<\/p>\n<p>Namun, perusahaan besar biasanya mencatatnya langsung melalui software akuntansi atau ERP yang terintegrasi dengan sistem penjualan, pembelian, dan payroll.<\/p>\n<h3><strong>2. Siapkan data stok dan inventaris<\/strong><\/h3>\n<p>Lakukan pencatatan stok barang dan nilai inventaris. Perusahaan manufaktur atau dagang bisa menggunakan metode FIFO atau LIFO untuk menghitung nilai persediaan. Sistem modern biasanya sudah mendukung fitur ini secara otomatis.<\/p>\n<p>Data aset tetap seperti kendaraan, mesin, dan perlengkapan juga harus dimasukkan, termasuk depresiasinya\u2014baik dihitung manual atau melalui modul fixed asset management dalam software akuntansi.<\/p>\n<h3><strong>3. Susun neraca saldo (trial balance)<\/strong><\/h3>\n<p>Jika menggunakan sistem manual, data dari buku besar perlu disusun ke dalam neraca saldo untuk memeriksa keseimbangan debet dan kredit.<\/p>\n<p>Sementara itu, software akuntansi umumnya sudah menyediakan neraca saldo real-time yang bisa langsung digunakan untuk proses selanjutnya.<\/p>\n<p>Struktur akun pada laporan juga harus mengacu pada sistem <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/chart-of-account\/\">Chart of Account<\/a> yang digunakan perusahaan.<\/p>\n<h3><strong>4. Buat jurnal penyesuaian\u00a0<\/strong><\/h3>\n<p>Jurnal penyesuaian dibutuhkan untuk mencatat transaksi akhir periode yang belum otomatis tercatat, seperti akrual atau beban dibayar di muka.<\/p>\n<p>Pada sistem digital, fitur ini biasanya tersedia dalam bentuk \u201cadjusting entries\u201d yang bisa disesuaikan sebelum periode ditutup.<\/p>\n<h3><strong>5. Gunakan neraca lajur (jika manual)<\/strong><\/h3>\n<p>Neraca lajur mempermudah proses pelaporan bagi perusahaan yang belum menggunakan sistem otomatis. Namun, jika sudah menggunakan software akuntansi, laporan keuangan biasanya dapat dihasilkan langsung dari data yang telah disesuaikan tanpa melalui kertas kerja tambahan.<\/p>\n<h3><strong>6. Susun laporan keuangan utama<\/strong><\/h3>\n<p>Baik secara manual maupun otomatis, laporan utama yang perlu disusun meliputi:<\/p>\n<ul>\n<li><strong>Laporan Laba Rugi<\/strong><\/li>\n<li><strong>Laporan Perubahan Modal<\/strong><\/li>\n<li><strong>Neraca (Balance Sheet)<\/strong><\/li>\n<li><strong>Laporan Arus Kas<\/strong><\/li>\n<\/ul>\n<p>Software akuntansi akan menyusun laporan ini berdasarkan input dan jurnal yang sudah lengkap. Pastikan laporan diekspor atau disajikan dalam format yang sesuai standar PSAK.<\/p>\n<h3><strong>7. Buat jurnal penutupan dan neraca saldo akhir<\/strong><\/h3>\n<p>Akun-akun nominal perlu ditutup di akhir periode melalui jurnal penutupan. Pada software, proses ini bisa dilakukan secara otomatis atau semi-otomatis dengan fitur \u201cyear-end closing.\u201d<\/p>\n<p>Setelah itu, susun neraca saldo akhir yang berisi akun-akun riil sebagai dasar untuk periode berikutnya.<\/p>\n<h2><span id=\"manfaat\"><strong>Manfaat Laporan Keuangan bagi Perusahaan<\/strong><\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-161098\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-3.webp\" alt=\"laporan keuangan bisnis\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-3.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-3-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-3-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-3-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-3-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-3-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-3-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/contoh-laporan-keuangan-perusahaan-3-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Berikut adalah beberapa manfaat utama dari laporan keuangan perusahaan:<\/p>\n<table style=\"width: 100%; border-collapse: collapse;\" border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead style=\"background-color: #990000; color: white;\">\n<tr>\n<th style=\"text-align: center;\">Manfaat<\/th>\n<th style=\"text-align: center;\">Penjelasan<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Pengambilan Keputusan yang Lebih Baik<\/td>\n<td>Pembukuan keuangan bisnis\u00a0memberikan data akurat mengenai kondisi keuangan, membantu manajemen membuat keputusan strategis seperti alokasi sumber daya dan pengembangan produk baru, penting untuk keberlanjutan dan pertumbuhan bisnis.<\/td>\n<\/tr>\n<tr>\n<td>Transparansi, Akuntabilitas, dan Kepatuhan Hukum<\/td>\n<td>Laporan keuangan memastikan transparansi dan membangun kepercayaan pemangku kepentingan. Laporan yang akurat membantu perusahaan mematuhi peraturan, menghindari sanksi hukum, dan menyajikan laporan perubahan modal secara jelas untuk mencegah kecurangan.<\/td>\n<\/tr>\n<tr>\n<td>Pemantauan Kinerja &amp; Manajemen Risiko<\/td>\n<td>Memungkinkan pemantauan terus-menerus terhadap laba rugi, arus kas, dan ekuitas. Membantu mengidentifikasi tren keuangan, mengambil tindakan perbaikan, serta mengelola risiko seperti likuiditas, kredit, dan pasar.<\/td>\n<\/tr>\n<tr>\n<td>Perencanaan dan Anggaran<\/td>\n<td>Laporan keuangan membantu penyusunan rencana dan anggaran tahunan berbasis data historis, memastikan alokasi sumber daya yang efisien dan mendukung pencapaian tujuan bisnis.<\/td>\n<\/tr>\n<tr>\n<td>Evaluasi Kelayakan Investasi<\/td>\n<td>Memberikan gambaran jelas tentang pendapatan, beban, laba, dan arus kas untuk menilai potensi keuntungan dan risiko investasi. Membantu menarik modal dan mendukung pertumbuhan perusahaan.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Dengan memahami dan memanfaatkan laporan keuangan bisnis, perusahaan dapat mengoptimalkan operasional, meningkatkan transparansi, dan mendukung pertumbuhan jangka panjang yang berkelanjutan.<\/p>\n<p>Format laporan yang baik, termasuk <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/apa-itu-pembukuan-penjualan-harian-contoh-dan-manfaatnya\/\">contoh pembukuan penjualan harian<\/a>, juga dapat menjadi dasar penting dalam pelaporan keuangan yang lebih lengkap dan sistematis.<\/p>\n<h2><strong><span id=\"penting\">Kesimpulan<\/span><\/strong><\/h2>\n<p>Laporan keuangan merupakan elemen yang sangat penting bagi setiap perusahaan, karena menyediakan gambaran menyeluruh mengenai kondisi keuangan serta membantu manajemen dalam pengambilan keputusan strategis yang berdampak pada keberlangsungan perusahaan<\/p>\n<p>Dengan menggunakan software akuntansi perusahaan tidak hanya dapat meningkatkan transparansi dan akuntabilitas dalam pengelolaan keuangan, tetapi juga dapat beradaptasi dengan kebutuhan bisnis yang semakin kompleks.<\/p>\n\n<h2><strong> Pertanyaan Seputar Laporan Keuangan Perusahaan <\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa saja isi dari laporan neraca?<br \/>\n<\/strong><\/summary>\n<p>Neraca adalah suatu laporan keuangan jadi di dalamnya pasti terdapat tiga bagian terpenting yaitu aset atau harta, liabilitas atau utang, dan ekuitas. Sebenarnya item yang tercantum di dalam neraca bisa bervariasi tergantung pada industrinya.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa saja yang harus dicatat dalam laporan keuangan?<br \/>\n<\/strong><\/summary>\n<p>Di laporan ini, berbagai transaksi dalam laporan tertentu akan tercatat. Berbagai komponen yang harus ada di laporan ini antara lain arus kas kegiatan investasi, arus kas kegiatan bisnis, dan arus kas kegiatan pendanaan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa yang akan terjadi jika perusahaan tidak melakukan analisis laporan keuangan?<\/strong><\/summary>\n<p>Jika perusahaan tidak melakukan analisis rasio keuangan, maka perusahaan tidak akan mengetahui posisi dan kondisi keuangan perusahaan saat ini. Akibatnya perusahaan tidak dapat melakukan strategi perbaikan untuk tahun berikutnya.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa saja 7 laporan keuangan ?<br \/>\n<\/strong><\/summary>\n<p>Berikut adalah tujuh jenis laporan keuangan yang umumnya digunakan untuk memberikan gambaran menyeluruh tentang kondisi keuangan sebuah entitas:<\/p>\n<p><strong>1. Laporan Realisasi Anggaran:<\/strong> Menyajikan perbandingan antara anggaran yang direncanakan dan realisasi pendapatan serta belanja selama satu periode.<br \/>\n<strong>2. Laporan Perubahan Saldo Anggaran Lebih:<\/strong> Menjelaskan perubahan saldo anggaran lebih dari awal hingga akhir periode, termasuk faktor-faktor yang mempengaruhinya.<br \/>\n<strong>3. Neraca:<\/strong> Menampilkan posisi keuangan pada suatu tanggal tertentu, termasuk aset, kewajiban, dan ekuitas entitas.<br \/>\n<strong>4. Laporan Operasional:<\/strong> Menggambarkan seluruh aktivitas operasional entitas yang menghasilkan pendapatan dan beban selama periode tertentu.<br \/>\n<strong>5. Laporan Arus Kas:<\/strong> Memberikan informasi tentang arus masuk dan keluar kas untuk menunjukkan kemampuan entitas dalam mengelola likuiditasnya.<br \/>\n<strong>6. Laporan Perubahan Ekuitas:<\/strong> Menunjukkan perubahan ekuitas entitas selama satu periode, seperti hasil operasi, investasi, atau distribusi kepada pemilik.<br \/>\n<strong>7. Catatan atas Laporan Keuangan:<\/strong> Menyediakan rincian tambahan dan penjelasan penting untuk memahami angka-angka dalam laporan utama secara lebih lengkap.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa saja elemen dalam laporan keuangan?<br \/>\n<\/strong><\/summary>\n<p>Laporan keuangan terdiri dari beberapa elemen utama, yaitu:<\/p>\n<p><strong>1. Aset:<\/strong> Merupakan sumber daya yang dimiliki perusahaan dan diharapkan memberikan manfaat ekonomi di masa depan.<br \/>\n<strong>2. Liabilitas:<\/strong> Kewajiban perusahaan untuk menyerahkan aset atau memberikan jasa kepada pihak lain di masa mendatang.<br \/>\n<strong>3. Saldo Dana\/Aset Bersih:<\/strong> Selisih antara total aset dan total liabilitas yang mencerminkan kekayaan bersih perusahaan.<br \/>\n<strong>4. Pendapatan:<\/strong> Arus masuk ekonomi yang meningkatkan ekuitas perusahaan melalui aktivitas operasional atau transaksi lain.<br \/>\n<strong>5. Pengeluaran:<\/strong> Arus keluar sumber daya yang terjadi untuk memperoleh pendapatan dan menjalankan operasional bisnis.<br \/>\n<strong>6. Beban:<\/strong> Pengorbanan ekonomi yang dikorbankan perusahaan dalam rangka menghasilkan pendapatan selama periode tertentu.<\/p>\n<p>Setiap elemen ini harus dicatat dengan perlakuan akuntansi yang tepat dan diungkapkan secara transparan dalam laporan keuangan.<\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apa saja isi dari laporan neraca?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Neraca adalah suatu laporan keuangan jadi di dalamnya pasti terdapat tiga bagian terpenting yaitu aset atau harta, liabilitas atau utang, dan ekuitas. 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Melalui laporan ini, Anda dapat mengambil [&hellip;]<\/p>\n","protected":false},"author":235,"featured_media":161095,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-143558","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>Contoh Laporan Keuangan Perusahaan &amp; Cara Membuatnya<\/title>\n<meta name=\"description\" content=\"Laporan keuangan merangkum aktivitas keuangan dalam satu periode dan dapat dilihat melalui contoh laporan keuangan perusahaan yang akurat.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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