{"id":148310,"date":"2024-10-08T15:56:24","date_gmt":"2024-10-08T08:56:24","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=148310"},"modified":"2026-01-29T14:05:51","modified_gmt":"2026-01-29T07:05:51","slug":"pentingnya-perhitungan-akumulasi-penyusutan","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/pentingnya-perhitungan-akumulasi-penyusutan\/","title":{"rendered":"Pentingnya Perhitungan Akumulasi Penyusutan Bagi Perusahaan"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Asset pada perusahaan harus dikelola secara berkala agar berkelanjutan. Namun, pada saat pengelolaan aset perusahaan terdapat aspek krusial yang kurang diperhatikan, yaitu bagaimana aset tersebut mengalami penurunan nilai seiring waktu. Lebih dari sekadar perhitungan angka saja, penyusutan yang terakumulasi dapat memberikan gambaran yang jelas tentang kondisi finansial suatu perusahaan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Di era yang sudah serba digital ini perhitungan akumulasi tersebut bisa menggunakan <\/span><i><span style=\"font-weight: 400;\">software<\/span><\/i><span style=\"font-weight: 400;\"> akuntansi yang terintegrasi<\/span><span style=\"font-weight: 400;\"> untuk membantu perusahaan dalam mengoptimalkan akumulasi penyusutan aset perusahaan tersebut. Tidak hanya akumulasi penyusutan saja, tetapi <\/span><i><span style=\"font-weight: 400;\">software <\/span><\/i><span style=\"font-weight: 400;\">ini akan membantu dalam menyimpan, mengumpulkan, mengolah, hingga menyajikan data secara sistematis.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Artikel ini akan memberikan penjelasan singkat mengenai akumulasi penyusutan, variabel perhitungan, jenis akumulasi, dan masih banyak lagi.\u00a0\u00a0<\/span><\/p>\n<table style=\"border-collapse: coacllapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#a\">Akumulasi penyusutan peralatan (accumulated depreciation equipment)<\/a> adalah jumlah total penyusutan yang telah dicatat terhadap aset peralatan dari waktu ke waktu.<\/li>\n<li aria-level=\"1\"><em>Software Accounting\u00a0<\/em>yang memiliki banyak fitur dapat membantu perusahaan dalam mengelola keuangannya.<\/li>\n<li aria-level=\"1\">Aplikasi digital untuk pencatatan keuangan\u00a0menawarkan banyak keuntungan dalam membantu perusahaan.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><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><b><span id=\"a\">Pengertian dari Akumulasi Penyusutan<\/span><\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-148145\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-300x169.webp\" alt=\"Pengertian dari Akumulasi Penyusutan\" width=\"698\" height=\"393\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-746x420.webp 746w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1068x601.webp 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1.webp 1080w\" sizes=\"auto, (max-width: 698px) 100vw, 698px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Akumulasi penyusutan <\/span><span style=\"font-weight: 400;\">adalah metode akuntansi yang digunakan untuk menghitung suatu aset yang total nilainya telah diakumulasikan dalam jangka waktu periode tertentu oleh perusahaan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Suatu perusahaan bisa menggunakan metode ini untuk mengetahui nilai umur dari aset yang dimiliki. Akumulasi penyusutan peralatan (<\/span><i><span style=\"font-weight: 400;\">accumulated depreciation equipment<\/span><\/i><span style=\"font-weight: 400;\">) adalah jumlah total penyusutan yang telah dicatat terhadap aset peralatan dari waktu ke waktu. Akun ini mencerminkan keausan, keusangan, atau penurunan nilai peralatan saat digunakan dalam operasi.<\/span><\/p>\n<h2><b>Variabel dalam Perhitungan Akumulasi Penyusutan<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-148151\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1-300x169.webp\" alt=\"Variabel dalam Perhitungan Akumulasi Penyusutan\" width=\"680\" height=\"383\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1-1536x864.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1-1068x601.webp 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-1.webp 1920w\" sizes=\"auto, (max-width: 680px) 100vw, 680px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Terdapat 5 jenis variabel utama yang biasa digunakan dalam perhitungan akumulasi penyusutan, yaitu harga perolehan (<\/span><i><span style=\"font-weight: 400;\">cost<\/span><\/i><span style=\"font-weight: 400;\">), nilai sisa (<\/span><i><span style=\"font-weight: 400;\">salvage value<\/span><\/i><span style=\"font-weight: 400;\">), masa manfaat (<\/span><i><span style=\"font-weight: 400;\">useful life<\/span><\/i><span style=\"font-weight: 400;\">), metode penyusutan, dan penyusutan tahunan (<\/span><i><span style=\"font-weight: 400;\">depreciation expense<\/span><\/i><span style=\"font-weight: 400;\">).\u00a0 Pengertian perhitungan penyusutan tersebut dijabarkan sebagai berikut ini:<\/span><\/p>\n<h3><strong>Harga perolehan (<i>acquisition cost<\/i>)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Aktivitas pengadaan aktiva tetap yang dilakukan oleh perusahaan untuk mengakuisisi aset baru atau klien. Harga ini merupakan harga awal aset pada saat pembelian termasuk biaya tambahan terkait pembelian aset, pengiriman, pemasangan, dan pajak.<\/span><\/p>\n<h3><strong>Nilai saja (<i>salvage value<\/i>)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Perolehan estimasi nilai moneter yang diperoleh melalui penjualan, pemusnahan, atau penggunaan Kembali suatu aset setelah digunakan dalam beberapa periode.<\/span><\/p>\n<h3><strong>Masa manfaat (<i>useful life<\/i>)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Estimasi jumlah atau waktu unit produksi yang diharapkan dapat diperoleh dari penggunaan aset sebelum aset tersebut tidak lagi berfungsi secara efektif.<\/span><\/p>\n<h3><strong>Metode penyusutan<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Ada beberapa <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/pentingnya-perhitungan-jurnal-penyusutan-aset-tetap-bagi-perusahaan-beserta-contohnya\/\"><span style=\"font-weight: 400;\">metode penyusutan<\/span><\/a><span style=\"font-weight: 400;\"> yang bisa dipilih oleh perusahaan sebagai berikut ini:\u00a0<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Metode Garis Lurus (Straight-Line Method):<\/b><span style=\"font-weight: 400;\"> Penyusutan dibagi secara merata setiap tahun selama masa manfaat aset.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Metode Saldo Menurun Ganda (Double-Declining Balance):<\/b><span style=\"font-weight: 400;\"> Penyusutan dihitung dengan persentase yang lebih tinggi pada awal masa pakai aset.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Metode Jumlah Angka Tahun (Sum-of-the-Years\u2019 Digits):<\/b><span style=\"font-weight: 400;\"> Mengalokasikan lebih banyak penyusutan pada awal masa manfaat aset.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Metode Unit Produksi (Units of Production):<\/b><span style=\"font-weight: 400;\"> Penyusutan didasarkan pada jumlah penggunaan atau output aset tersebut.\u00a0<\/span><\/li>\n<\/ol>\n<h3><strong>Penyusutan tahunan (<i>depreciation expense<\/i>)\u00a0<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Alokasi sistematis dari biaya perolehan aset tetap selama masa manfaatnya. Nilai penyusutan yang dihitung untuk setiap tahun berdasarkan metode penyusutan yang digunakan. Penyusutan tahunan ini kemudian ditambahkan setiap tahun ke dalam akumulasi penyusutan.<\/span><\/p>\n<h2><b>Jenis-jenis Akumulasi Penyusutan<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-148152\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-2-300x169.webp\" alt=\"Jenis-jenis Akumulasi Penyusutan\" width=\"682\" height=\"384\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-2-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-2-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-2-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-2-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-2-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-2.webp 800w\" sizes=\"auto, (max-width: 682px) 100vw, 682px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Dalam perhitungan akumulasi penyusutan, terdapat beberapa jenis metode penyusutan yang umum digunakan untuk menghitung biaya penyusutan. Terdapat 3 jenis penyusutan, yaitu Depresiasi, Amortisasi, dan Deplesi. Penjelasan ketiga hal tersebut dapat dilihat sebagai berikut:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n<h3><strong>Depresiasi<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Depresiasi adalah suatu proses penurunan nilai aset tetap seiring berjalannya waktu yang terjadi akibat dari penggunaan yang terus menerus, mulai using, dan teknologi yang terus berkembang. Contoh barang yang termasuk <\/span><span style=\"font-weight: 400;\">depresiasi<\/span><span style=\"font-weight: 400;\"> adalah seperti laptop, mobil, gawai (handphone), mesin produksi, dan berbagai aset lainnya yang memiliki \u201cumur\u201d pakai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Depresiasi berfungsi untuk mengetahui beban biaya yang realitas, sehingga menghasilkan gambaran yang lebih akurat mengenai profitabilitas atau keuntungan serta Kesehatan keuangan milik perusahaan.\u00a0\u00a0<\/span><\/p>\n<h3><strong>Amortisasi<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Amortisasi adalah proses akuntansi pengalokasian biaya dari aset tidak berwujud menjadi beban operasional selama periode tertentu. Contohnya seperti merek paten, trademark, <\/span><i><span style=\"font-weight: 400;\">franchise<\/span><\/i><span style=\"font-weight: 400;\">, hingga goodwill.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Namun, berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK), Amortisasi ini memiliki jangka waktu tidak lebih dari 20 tahun. Hal ini disebabkan karena waktu 20 tahun sudah cukup lama, sehingga kemungkinan aset yang dimiliki akan berkurang nilainya.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Amortisasi berfungsi untuk menyusun laporan keuangan perusahaan, manajemen hutang perusahaan yang mencangkup pinjaman hingga bunga, dan refleksi nilai aset untuk memutuskan hak aset tersebut apakah dijual atau dialihkan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rumus perhitungan Amortisasi ada 3 tergantung metode yang digunakan. Ketiga rumus tersebut dapat dilihat sebagai berikut:\u00a0<\/span><\/p>\n<h4><strong>1. Metode Garis Lurus<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">Rumus untuk menghitung amortisasi menggunakan metode garis lurus adalah:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Amortisasi Tahunan= <\/span><b>Masa manfaat \/ nilai awal aset &#8211; nilai sisa<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contoh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nilai Awal Aset: Rp100.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nilai Sisa: Rp20.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Masa Manfaat: 5 tahun<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Jawaban:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Amortisasi tahunan:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= 100.000.000 &#8211; 20.000.000 \/ 5 tahun\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= 80.000.000 \/ 5 tahun\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= 16.000.000 per tahun<\/span><\/p>\n<h4><strong>2. Metode Saldo Menurun<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">Rumus untuk menghitung amortisasi menggunakan metode saldo menurun adalah:<\/span><\/p>\n<p><b>Amortisasi Tahunan =<\/b> <b>Saldo Awal \u00d7 Persentase Amortisasi<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Contoh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Saldo Awal: Rp100.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Persentase Amortisasi: 50% (dalam contoh ini)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amortisasi Tahunan:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tahun 1: Rp100.000.000 x 50% = Rp50.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tahun 2: (Rp100.000.000 &#8211; Rp50.000.000) x 50% = Rp25.000.000<\/span><a href=\"https:\/\/pluang.com\/blog\/glossary\/amortisasi-adalah\"><span style=\"font-weight: 400;\">1<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><strong>3. Amortisasi Pinjaman<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">Rumus untuk menghitung amortisasi pinjaman adalah:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pembayaran Bulanan:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><b>Pembayaran Bulanan = PMT (bunga 12, jangka waktu 12, \u2212 jumlah pinjam)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bunga:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><b>Bunga = saldo pinjam \u00d7 bunga 12<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pokok:<\/span><\/li>\n<\/ol>\n<p><b>Pokok = pembayaran bulanan \u2212 bunga<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Saldo Pinjam:<\/span><\/li>\n<\/ol>\n<p><b>Saldo Pinjam = saldo pinjam \u2212 pokok<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Contoh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jumlah Pinjam: $6,000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bunga: 15%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jangka Waktu: 4 tahun<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pembayaran Bulanan:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tahun 1: $900 (bunga) + $1,201.59 (pokok) = $2,101.59<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tahun 2: $4,798.41 (saldo pinjam) &#8211; $1,201.59 (pokok) = $3,596.82<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Seterusnya hingga jatuh tempo.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><strong>Deplesi<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Alokasi biaya perolehan sumber daya yang berkurang nilainya saat dieksploitasi. <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/cara-menghitung-deplesi-yang-perlu-diketahui-oleh-pebisnis\/\"><span style=\"font-weight: 400;\">Deplesi<\/span><\/a><span style=\"font-weight: 400;\"> ini merupakan aset yang mengalami suatu penurunan berwujud secara manfaat dan fisiknya. Ini memiliki tujuan, yaitu:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> Mengoptimalkan penggunaan sumber daya yang tersedia.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Untuk mengetahui sumber daya yang sudah dieksploitasi.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Menjadi pencegah serta meminimalisasikan kelangkaan sumber daya.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Menjadi dasar untuk perencanaan pengelolaan sumber daya di masa yang akan datang.\u00a0<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Rumus perhitungan deplesinya seperti berikut:<\/span><\/p>\n<p><b>Deplesi per ton = Harga Perolehan \u2013 Nilai Sisa \/ Jumlah Unit<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ingin mencoba menjadi orang yang menentukan alur kerja seorang akuntan hanya dengan <\/span><i><span style=\"font-weight: 400;\">software <\/span><\/i><span style=\"font-weight: 400;\">ERP? Klik <\/span><i><span style=\"font-weight: 400;\">banner <\/span><\/i><span style=\"font-weight: 400;\">di bawah ini untuk menjadi seorang Super User yang bisa mengakses semuanya!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\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><\/span><\/p>\n<h2><b>Karakteristik Saldo Normal Akumulasi Penyusutan<\/b><\/h2>\n<figure id=\"attachment_148153\" aria-describedby=\"caption-attachment-148153\" style=\"width: 667px\" class=\"wp-caption alignnone\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-148153\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-2-300x169.webp\" alt=\"akumulasi penyusutan\" width=\"667\" height=\"376\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-2-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-2-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-2-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-2-746x420.webp 746w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-2-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-2-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-2-1068x601.webp 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/table-styleborder-collapse-coacllapse-background-color-fffacd-box-shadow-0-4px-8px-rgba0-0-0-0.1-border-radius-25px-25px-25px-25px-width100-tbody-tr-td-stylepadding-15px-border-none-1-2.webp 1080w\" sizes=\"auto, (max-width: 667px) 100vw, 667px\" \/><figcaption id=\"caption-attachment-148153\" class=\"wp-caption-text\">akumulasi penyusutan<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Saldo normal akumulasi penyusutan adalah saldo yang diharapkan untuk terdapat pada akun akumulasi penyusutan dalam laporan keuangan. akumulasi penyusutan termasuk debit atau kredit. Akun ini merupakan akun kontra aset yang mencerminkan total penyusutan yang telah dicatat terhadap aset tetap, seperti peralatan atau bangunan, selama masa manfaatnya.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kredit Normal<\/b><span style=\"font-weight: 400;\">: Saldo normal untuk akun akumulasi penyusutan adalah kredit. Ini berarti bahwa ketika penyusutan dicatat, akun ini akan meningkat di sisi kredit, dan seiring waktu, saldo ini akan bertambah seiring dengan bertambahnya beban penyusutan yang diakui.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pengurangan Nilai Aset<\/b><span style=\"font-weight: 400;\">: Akun ini digunakan untuk mengurangi nilai tercatat dari aset tetap di neraca. Dengan demikian, nilai buku dari aset tetap akan mencerminkan nilai yang lebih realistis setelah memperhitungkan penyusutan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pencatatan<\/b><span style=\"font-weight: 400;\">: Setiap kali beban penyusutan dicatat, entri jurnal yang dilakukan adalah:<\/span><\/li>\n<\/ol>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit ke akun Beban Penyusutan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kredit ke akun Akumulasi Penyusutan<\/span><\/li>\n<\/ol>\n<h2><b>Perbedaan Antara Beban Penyusutan dengan Akumulasi Penyusutan<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-147914\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/kompensasi-karyawan-kontrak-300x169.webp\" alt=\"akumulasi penyusutan \" width=\"680\" height=\"383\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/kompensasi-karyawan-kontrak-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/kompensasi-karyawan-kontrak-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/kompensasi-karyawan-kontrak-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/kompensasi-karyawan-kontrak-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/kompensasi-karyawan-kontrak-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/kompensasi-karyawan-kontrak-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/kompensasi-karyawan-kontrak-1068x601.webp 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/10\/kompensasi-karyawan-kontrak.webp 1200w\" sizes=\"auto, (max-width: 680px) 100vw, 680px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Beban penyusutan dan akumulasi penyusutan memiliki hubungan erat dengan penurunan aset suatu perusahaan, tetapi kedua hal tersebut memiliki perbedaan yang berbeda. Berbeda dengan penjelasan beban penyusutan di atas, akumulasi penyusutan memiliki pengertian, yaitu akumulasi total dari beban penyusutan selama seluruh masa manfaat aset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tentunya fungsi dan tujuan antara keduanya berbeda juga. Penjelasan perbedaan tersebut berdasarkan di bawah ini:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beban penyusutan bertujuan untuk mencerminkan biaya aktual yang dikeluarkan perusahaan untuk menjaga nilai aset dalam periode tertentu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Akumulasi Penyusutan bertujuan untuk memberikan gambaran jangka Panjang mengenai seberapa banyak nilai aset yang telah berkurang sejak pembelian, membantu manajemen dalam pengambilan keputusan terkait investasi dan penggantian aset.<\/span><\/li>\n<\/ol>\n<h2><b>Cara Menghitung Akumulasi Penyusutan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Terdapat empat metode untuk mengakumulasikan penyusutan, yaitu metode garis lurus (straight-line method), metode saldo menurun (declining balance method), metode unit produksi (units of production method, dan metode jam kerja (hours of use method). Ke-empat metode tersebut akan dijabarkan di bawah ini:<\/span><\/p>\n<h4><strong>1. Metode garis lurus (<i>straight-line method<\/i>)<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">Mengalokasikan jumlah depresiasi yang sama setiap tahun selama umur ekonomis aset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rumus:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Depresiasi tahunan = nilai awal \u2013 nilai residu \/ umur ekonomis<\/b><\/li>\n<\/ul>\n<p><b>Contoh:\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">PT XYZ membeli mesin seharga Rp 120.000.000 dengan umur ekonomis 10 tahun dan nilai residu Rp 20.000.000. Hitung depresiasi tahunan menggunakan metode garis lurus!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Penyelesaian:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">120.000.000 &#8211; 20.000.000 \/ 10\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= 100.000.000 \/ 10\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= 10.000.000<\/span><\/p>\n<h4><b>2. Metode saldo menurun (<\/b><b><i>declining balance method<\/i><\/b><b>)<\/b><\/h4>\n<ul>\n<li aria-level=\"1\"><b>Menghitung persentase depresiasi tertentu dari nilai buku awal aset.<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Rumus:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Depresiasi Tahunan = Nilai Buku Awal x Tingkat Penyusutan<\/span><\/p>\n<p><b>Contoh:\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Misalkan sebuah aset memiliki nilai buku awal sebesar $100,000 dan tingkat penyusutan 20% per tahun. Maka, penyusutan tahunan dapat dihitung sebagai berikut:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Penyusutan Tahunan = $100,000 \u00d7 20% = $20,000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Penyusutan Tahunan = $100,000 \u00d7 20% = $20,000<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Metode unit produksi (<\/b><b><i>units of production method<\/i><\/b><b>)<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Menghitung depresiasi berdasarkan jumlah unit yang diproduksi oleh aset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rumus:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Depresiasi per Unit = Nilai Awal \u2013 nilai residu \/ total unit produksi yang diestimasi<\/span><\/p>\n<p><b>Contoh:\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">PT DEF membeli mesin dengan harga Rp 100.000.000, nilai residu Rp 10.000.000, dan memperkirakan total unit produksi 50.000 unit. Hitung depresiasi per unit!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= 100.000.000 &#8211; 10.000.000 \/ 50.000\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= 90.000.000 \/ 50.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= Rp 1.800<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Metode jam kerja (hours of use method)<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Menghitung depresiasi berdasarkan jumlah jam penggunaan aset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rumus:<\/span><\/p>\n<p><b>Depresiasi per jam = nilai awal \u2013 nilai residu \/ estimasi total jam penggunaan<\/b><\/p>\n<p><b>Contoh:\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">PT GHI membeli peralatan seharga Rp 150.000.000 dengan nilai residu Rp 30.000.000 dan estimasi total jam penggunaan 10.000 jam. Hitung depresiasi per jam!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= 150.000.000 &#8211; 30.000.000 \/ 10.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= 120.000.000 \/ 10.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= 12.000<\/span><\/p>\n<h2><b>Alasan Penting Perlu Adanya <\/b><b><i>Tracking Accumulated Depreciation<\/i><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Melacak akumulasi penyusutan sangat penting karena beberapa alasan yang berdampak pada kesehatan keuangan dan perencanaan operasional perusahaan. Berikut adalah alasan utama mengapa perlu memantau akumulasi penyusutan:<\/span><\/p>\n<ol>\n<li><b><\/b> <b>Memahami Posisi Keuangan<\/b><span style=\"font-weight: 400;\">: Akumulasi penyusutan memberikan gambaran yang lebih jelas tentang nilai aset saat ini di neraca. Hal ini mencerminkan penurunan total nilai suatu aset dari waktu ke waktu, sehingga membantu pemangku kepentingan memahami posisi keuangan perusahaan yang sebenarnya terkait dengan aset tetapnya<\/span><\/li>\n<li><b>Penilaian Aset yang Akurat<\/b><span style=\"font-weight: 400;\">: Dengan melacak akumulasi penyusutan, perusahaan dapat menentukan nilai buku bersih aset mereka secara akurat. Hal ini penting untuk pelaporan keuangan, karena mencegah melebih-lebihkan nilai aset dan memastikan bahwa laporan keuangan mencerminkan nilai sebenarnya<\/span><\/li>\n<li><b>Penganggaran dan Perencanaan Penggantian<\/b><span style=\"font-weight: 400;\">: Mengetahui akumulasi penyusutan membantu bisnis merencanakan penggantian aset di masa depan. Hal ini memungkinkan perusahaan untuk membuat anggaran yang tepat untuk pembelian baru berdasarkan perkiraan nilai jual kembali atau nilai sisa aset yang ada, memastikan bahwa mereka mengalokasikan sumber daya secara efektif<\/span><\/li>\n<li><b>Manfaat Pajak<\/b><span style=\"font-weight: 400;\">: Biaya penyusutan dapat dikurangkan dari penghasilan kena pajak, sehingga mengurangi beban pajak perusahaan secara keseluruhan. Dengan rajin melacak akumulasi penyusutan, bisnis dapat memaksimalkan pengurangan pajak dan meningkatkan manajemen arus kas<\/span><\/li>\n<li><b>Pengukuran Kinerja<\/b><span style=\"font-weight: 400;\">: Melacak akumulasi penyusutan membantu dalam menilai kinerja aset dari waktu ke waktu. Mengevaluasi tingkat pengembalian yang cukup dibandingkan dengan penurunan nilainya, sehingga memfasilitasi pengambilan keputusan yang lebih baik mengenai pemanfaatan aset dan investasi.<\/span><\/li>\n<li><b>Transparansi Keuangan<\/b><span style=\"font-weight: 400;\">: Memelihara catatan akumulasi penyusutan yang akurat berkontribusi terhadap transparansi yang lebih besar dalam pelaporan keuangan. Transparansi ini sangat penting bagi investor, kreditor, dan pemangku kepentingan lainnya yang mengandalkan laporan keuangan untuk membuat keputusan yang tepat mengenai kinerja dan stabilitas perusahaan.<\/span><\/li>\n<\/ol>\n<h2><b>Hitung Akumulasi Penyusutan dengan Akurat dan Efisien Menggunakan <\/b><b><i>Software<\/i><\/b><b> Akuntansi HashMicro<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-171501\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1.webp\" alt=\"Software Akuntansi - HashMicro\" width=\"1920\" height=\"1316\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1.webp 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1-300x206.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1-1024x702.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1-768x526.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1-1536x1053.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1-613x420.webp 613w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1-150x103.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1-218x150.webp 218w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1-696x477.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1-1068x732.webp 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/Software-akuntansi-HashMicro-1-100x70.webp 100w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p><i><span style=\"font-weight: 400;\">Software <\/span><\/i><span style=\"font-weight: 400;\">akuntansi yang dimiliki HashMicro dapat membantu seluruh perhitungan akumulasi penyusutan perusahaan. <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">HashMicro<\/a> telah menyediakan fitur otomatis yang memudahkan penggunanya untuk mengelola aset tetap secara efisien. Fungsi <\/span><i><span style=\"font-weight: 400;\">software <\/span><\/i><span style=\"font-weight: 400;\">tersebut dapat dilihat sebagai berikut:\u00a0<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Otomasi Perhitungan<\/b><span style=\"font-weight: 400;\">: fitur pengotomasian perhitungan penyusutan aset tetap sesuai dengan metode yang dipilih, seperti metode garis lurus atau saldo menurun, sehingga meminimalisir terjadinya <\/span><i><span style=\"font-weight: 400;\">human error <\/span><\/i><span style=\"font-weight: 400;\">jika menggunakan metode manual.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pelacakan Aset<\/b><span style=\"font-weight: 400;\">: Fitur yang disediakan oleh HashMicro untuk memudahkan penggunanya dalam pelacakan aset secara <\/span><i><span style=\"font-weight: 400;\">real-time<\/span><\/i><span style=\"font-weight: 400;\"> dan membantu mengidentifikasi nilai penyusutan yang telah terakumulasi dalam periode tertentu.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Laporan Penyusutan<\/b><span style=\"font-weight: 400;\">: Fitur yang menyediakan laporan mengenai penyusutan aset secara lengkap dan perhitungan akumulasi penyusutan yang dapat diakses <\/span><i><span style=\"font-weight: 400;\">real-time <\/span><\/i><span style=\"font-weight: 400;\">kapan saja sesuai dengan kebutuhan audit pelaporan keuangan.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Penyesuaian Otomatis<\/b><span style=\"font-weight: 400;\">: fitur yang menyediakan penyesuaian otomatis pada nilai penyusutan dan akumulasi jika terdapat perubahan nilai atau kondisi aset, sehingga data tetap <\/span><i><span style=\"font-weight: 400;\">up-to-date<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Integrasi dengan Modul Lain<\/b><span style=\"font-weight: 400;\">: Fitur yang memastikan semua perhitungan penyusutan dan akumulasi dapat langsung tercatat dalam laporan keuangan perusahaan dengan terintegrasinya modul akuntansi dan manajemen aset.\u00a0<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Untuk membuktikan fungsi yang komprehensif tersebut, hashmicro menyediakan demo gratis untuk semua pengguna bisnis. Demo tersebut bisa kalian dapatkan hanya dengan memencet banner di bawah ini sekarang.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8220;Dengan Software Akuntansi HashMicro, perusahaan dapat menghitung akumulasi penyusutan aset secara otomatis, akurat, dan real-time. Proses ini tidak hanya menghemat waktu tim keuangan, tetapi juga meminimalkan risiko kesalahan perhitungan sehingga laporan keuangan menjadi lebih andal untuk pengambilan keputusan bisnis.\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; <strong>Jennifer Santoso<\/strong>, Head of Finance and Accounting<\/span><\/p>\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>\n<h2><strong>Pertanyaan Seputar Pertanyaan Seputar Software Akuntansi Dalam Akumulasi penyusutan<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Seberapa penting software akuntansi dalam perhitungan akumulasi penyusutan? <\/strong><\/summary>\n<p>Software akuntansi penting dalam perhitungan akumulasi penyusutan karena memastikan perhitungan yang akurat dan cepat melalui otomatisasi, mengurangi risiko kesalahan manual. Selain itu, software ini mempermudah pelacakan aset dan penyusutan, serta menyediakan laporan yang membantu dalam pengambilan keputusan keuangan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Skala bisnis apa saja yang membutuhkan software akuntansi? <\/strong><\/summary>\n<p>Semua skala bisnis, dari usaha kecil hingga perusahaan besar, membutuhkan software akuntansi untuk mengelola keuangan secara efisien.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa keunggulan software akuntansi milik HashMicro?<\/strong><\/summary>\n<p>Keunggulan software akuntansi HashMicro meliputi otomatisasi penuh transaksi keuangan, integrasi dengan modul lain seperti inventori dan HRM, pelaporan keuangan real-time, serta kemudahan dalam penggunaan dan skalabilitas untuk berbagai jenis bisnis. HashMicro juga menawarkan solusi yang sesuai dengan standar akuntansi, sehingga memudahkan proses audit dan kepatuhan.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Asset pada perusahaan harus dikelola secara berkala agar berkelanjutan. Namun, pada saat pengelolaan aset perusahaan terdapat aspek krusial yang kurang diperhatikan, yaitu bagaimana aset tersebut mengalami penurunan nilai seiring waktu. Lebih dari sekadar perhitungan angka saja, penyusutan yang terakumulasi dapat memberikan gambaran yang jelas tentang kondisi finansial suatu perusahaan. Di era yang sudah serba digital [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":148133,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-148310","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>Pentingnya Perhitungan Akumulasi Penyusutan Bagi Perusahaan<\/title>\n<meta name=\"description\" content=\"Akumulasi penyusutan peralatan adalah total penyusutan tercatat, membantu perusahaan menilai nilai buku dan sisa umur aset.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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