{"id":150815,"date":"2024-12-28T13:00:42","date_gmt":"2024-12-28T06:00:42","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=150815"},"modified":"2026-03-06T13:13:56","modified_gmt":"2026-03-06T06:13:56","slug":"laporan-laba-rugi-perusahaan-manufaktur","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/laporan-laba-rugi-perusahaan-manufaktur\/","title":{"rendered":"Contoh Laporan Laba Rugi Manufaktur Beserta Fungsinya"},"content":{"rendered":"<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Laporan laba rugi perusahaan manufaktur berfungsi mencatat seluruh pendapatan dan biaya yang terjadi selama satu periode akuntansi. Dari laporan ini, manajemen bisa melihat apakah aktivitas produksi menghasilkan laba atau justru merugi.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Komponen utama yang membedakan laporan ini dari jenis perusahaan lain adalah perhitungan harga pokok produksi\u2014yang terdiri dari bahan baku, tenaga kerja langsung, dan biaya overhead pabrik.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Artikel ini menyajikan penjelasan lengkap mulai dari komponen, jenis format (single step dan multiple step), hingga contoh penyusunan laporan laba rugi manufaktur.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><a href=\"#laporan-laba-rugi\">Laporan laba rugi<\/a> perusahaan manufaktur adalah komponen penting dalam laporan keuangan perusahaan.<\/li>\n<li style=\"font-weight: 400;\"><a href=\"#jenis\">Laporan laba rugi<\/a> dapat disusun dalam berbagai jenis dengan cara berbeda dalam mengelompokkan pendapatan dan biaya.<\/li>\n<li><a href=\"#akun\">Akun<\/a> utama dalam laporan laba rugi diantaranya laba, rugi, pendapatan, biaya dan harga perolehan.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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><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<\/span><\/p>\n<h2><strong>Apa itu Laporan Laba Rugi Perusahaan Manufaktur?<\/strong><\/h2>\n<p><b>Laporan laba rugi perusahaan manufaktur<\/b><span style=\"font-weight: 400;\"> adalah laporan keuangan yang menunjukkan pendapatan, biaya, dan laba atau rugi selama periode tertentu. Laporan ini menggambarkan kinerja keuangan perusahaan dengan informasi mengenai aspek profitabilitas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bagi perusahaan manufaktur, <a href=\"https:\/\/www.sciencedirect.com\/topics\/engineering\/income-statement\" target=\"_blank\" rel=\"nofollow noopener\">laporan laba rugi<\/a> sangat penting untuk memantau kondisi keuangan dan mengidentifikasi area yang membutuhkan perbaikan.\u00a0<\/span><\/p>\n<p>Selain itu, laporan ini juga menjadi dasar bagi manajemen dalam membuat keputusan strategis, seperti pengendalian biaya produksi, penetapan harga, hingga perencanaan investasi. Dengan analisis yang tepat, perusahaan manufaktur dapat meningkatkan efisiensi operasional dan menjaga daya saing di pasar.<\/p>\n<h2><strong>Standar Pelaporan Laba Rugi di Indonesia<\/strong><\/h2>\n<div>Penyusunan laporan laba rugi perusahaan manufaktur di Indonesia mengacu pada beberapa standar:<\/div>\n<ul>\n<li><strong>PSAK 1<\/strong> &#8211; Penyajian Laporan Keuangan: mengatur format dan komponen minimum yang harus ada dalam laporan laba rugi.<\/li>\n<li><strong>PSAK 14<\/strong> &#8211; Persediaan: mengatur metode pencatatan persediaan (FIFO, LIFO, Average) yang mempengaruhi perhitungan HPP<\/li>\n<li><strong>PSAK 16<\/strong>\u00a0&#8211; Aset Tetap: mengatur depresiasi aset produksi yang masuk ke biaya overhead<\/li>\n<\/ul>\n<div>Untuk perusahaan yang sudah <em>go public<\/em> atau berencana IPO, laporan juga harus sesuai dengan ketentuan OJK dan standar audit.<\/div>\n<h2><strong>Fungsi Laporan Laba Rugi di Perusahaan Manufaktur<\/strong><\/h2>\n<p>Berikut beberapa fungsi utama laporan laba rugi pada perusahaan manufaktur yang penting untuk mendukung analisis keuangan dan pengambilan keputusan manajemen:<\/p>\n<h3><strong>1. Nilai kinerja keuangan<\/strong><\/h3>\n<p>Laporan laba rugi membantu manajemen menilai efektivitas strategi penjualan dan efisiensi biaya. Informasi ini menjadi dasar untuk mengukur pencapaian target keuangan perusahaan.<\/p>\n<p>Data laba kotor, laba operasional, hingga laba bersih menunjukkan kondisi profitabilitas. Angka-angka tersebut memberikan gambaran nyata tentang kekuatan finansial perusahaan.<\/p>\n<h3><strong>2. Kendalikan biaya produksi<\/strong><\/h3>\n<p>Analisis laporan laba rugi mempermudah perusahaan memahami komponen biaya, termasuk bahan baku, tenaga kerja, dan biaya overhead pabrik. Pemisahan biaya memungkinkan identifikasi area yang boros.<\/p>\n<p>Hasil evaluasi mendorong langkah pengendalian lebih efektif. Manajemen dapat menyesuaikan strategi produksi untuk menjaga efisiensi.<\/p>\n<h3><strong>3. Mendukung pengambilan keputusan<\/strong><\/h3>\n<p>Laporan laba rugi menyediakan informasi terperinci mengenai pendapatan dan beban. Data ini memperkuat dasar dalam menentukan kebijakan jangka pendek maupun jangka panjang.<\/p>\n<p>Keputusan strategis, seperti ekspansi, investasi, atau pengurangan biaya, lebih terarah. Informasi akurat mengurangi risiko kesalahan dalam manajemen perusahaan.<\/p>\n<h3><strong>4. Meningkatkan transparansi kepada pemangku kepentingan<\/strong><\/h3>\n<p>Investor, kreditur, dan pemegang saham memperoleh gambaran jelas mengenai kondisi finansial perusahaan. Kejelasan laporan menciptakan kepercayaan dan kredibilitas.<\/p>\n<p>Transparansi ini juga memperkuat reputasi perusahaan di mata publik. Hubungan baik dengan pemangku kepentingan berdampak pada akses pendanaan yang lebih mudah.<\/p>\n<p>Baca Juga: <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-harga-pokok-produksi-perusahaan-manufaktur\/\"><span data-sheets-root=\"1\">Laporan HPP: Contoh dan Cara Membuatnya<\/span><\/a><\/p>\n<div style=\"border: 1px solid #ddd; border-radius: 8px; overflow: hidden; margin: 30px 0; box-shadow: 0 4px 12px rgba(0,0,0,0.12);\">\n<div style=\"background-color: #990000; color: #fff; padding: 14px 20px; font-size: 18px; font-weight: bold; letter-spacing: 0.5px;\">Expert&#8217;s Review<\/div>\n<div style=\"background-color: #fff; padding: 25px; font-size: 16px; line-height: 1.7; position: relative;\">\n<div style=\"font-size: 40px; color: #990000; font-weight: bold; line-height: 0; position: absolute; top: 15px; left: 20px;\">\u201c<\/div>\n<p style=\"margin: 0 0 15px 40px; font-style: italic; color: #333;\">Untuk perusahaan manufaktur dengan banyak varian produk, integrasi data antar departemen sangat krusial. Kesalahan atau keterlambatan input di satu bagian bisa mempengaruhi akurasi seluruh laporan keuangan.<\/p>\n<p style=\"margin: 0 0 0 40px; font-weight: bold; color: #444;\">\u2014 Jennifer Santoso CA, CFA, CPA | Head of Finance and Accounting<\/p>\n<\/div>\n<\/div>\n<h2><b><span id=\"akun\">Akun-akun Laporan Laba Rugi Manufaktur<\/span><\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-155414 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Akun-akun-Laporan-Laba-Rugi-Manufaktur.webp\" alt=\"laporan keuangan laba rugi perusahaan manufaktur\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Akun-akun-Laporan-Laba-Rugi-Manufaktur.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Akun-akun-Laporan-Laba-Rugi-Manufaktur-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Akun-akun-Laporan-Laba-Rugi-Manufaktur-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Akun-akun-Laporan-Laba-Rugi-Manufaktur-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Akun-akun-Laporan-Laba-Rugi-Manufaktur-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Akun-akun-Laporan-Laba-Rugi-Manufaktur-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Akun-akun-Laporan-Laba-Rugi-Manufaktur-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Akun-akun-Laporan-Laba-Rugi-Manufaktur-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Laporan laba rugi perusahaan manufaktur sederhana mencakup beberapa akun yang menggambarkan kinerja keuangan perusahaan. Berikut adalah akun-akun utama dalam laporan laba rugi bisnis manufaktur:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><b>Laba:<\/b><span style=\"font-weight: 400;\"> Selisih positif antara pendapatan dan biaya, menunjukkan keuntungan yang diperoleh perusahaan. Laba mencerminkan efisiensi perusahaan dalam menghasilkan keuntungan dari operasional.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Rugi: <\/b><span style=\"font-weight: 400;\">Terjadi saat biaya melebihi pendapatan. Ini menunjukkan perusahaan mengalami kerugian, yang mengindikasikan perlunya evaluasi terhadap pengelolaan biaya dan strategi operasional.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Pendapatan:<\/b><span style=\"font-weight: 400;\"> Total pemasukan yang diperoleh perusahaan dari penjualan barang atau jasa. Pada perusahaan manufaktur, pendapatan berasal dari penjualan produk yang dihasilkan melalui proses produksi.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Penghasilan:<\/b><span style=\"font-weight: 400;\"> Mencakup pendapatan yang diperoleh dari aktivitas operasional maupun non-operasional. Selain penjualan produk, penghasilan bisa berasal dari bunga atau sewa yang tidak terkait langsung dengan produksi.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Beban\/biaya:<\/b><span style=\"font-weight: 400;\"> Mencakup pengeluaran yang dikeluarkan untuk menjalankan operasional perusahaan. Biaya ini meliputi biaya langsung seperti bahan baku dan tenaga kerja, serta biaya tidak langsung seperti overhead pabrik.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Harga perolehan:<\/b><span style=\"font-weight: 400;\"> Total biaya yang diperlukan untuk menghasilkan produk. Ini meliputi biaya bahan baku, tenaga kerja langsung, dan overhead pabrik yang dibutuhkan untuk memproduksi barang siap dijual.<\/span><\/li>\n<\/ol>\n  <div style=\"background:#f5f5f5;border:1px solid #ddd;border-radius:8px;padding:24px;margin:30px 0;font-family:Arial,sans-serif;\">\r\n    <div style=\"display:flex;align-items:center;gap:20px;flex-wrap:wrap;\">\r\n      <div style=\"flex:0 0 64px;text-align:center;\">\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/5027867_document_gear_paper_settings_icon.webp\" alt=\"HashMicro Icon\" width=\"64\" height=\"64\" style=\"opacity:.85;filter:grayscale(100%);\" \/>\r\n      <\/div>\r\n      <div style=\"flex:1;min-width:250px;\">\r\n        <h3 style=\"margin-top:0;color:#990000;font-size:20px;\">\r\n          <strong>Evaluasi Laba Rugi Manufaktur Lebih Cepat<\/strong>\r\n        <\/h3>\r\n        <p style=\"font-size:15px;color:#333;line-height:1.6;margin-bottom:16px;\">\r\n          Lihat contoh laporan laba rugi manufaktur yang lebih rapi dan otomatis dengan sistem akuntansi terintegrasi. Coba konsultasi gratis untuk memahami struktur biaya produksi, beban operasional, hingga laba bersih secara real-time.        <\/p>\r\n        <div style=\"margin-top:12px;\">\r\n          <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\"\r\n             style=\"display:inline-block;background:linear-gradient(135deg,#b70000,#7a0000);color:#fff;padding:12px 24px;font-size:16px;font-weight:bold;border-radius:6px;text-decoration:none;box-shadow:0 4px 12px rgba(153,0,0,.25);font-family:'Nunito Sans',Arial,sans-serif;transition:all .3s ease;\"\r\n             onmouseover=\"this.style.background='linear-gradient(135deg,#cc0000,#990000)';\"\r\n             onmouseout=\"this.style.background='linear-gradient(135deg,#b70000,#7a0000)';\">\r\n            Coba Demo Gratis Sekarang!\r\n          <\/a>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n  \n<h2><b>Komponen Laporan Laba Rugi Manufaktur<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Laporan laba rugi manufaktur mencakup beberapa komponen penting untuk memberikan gambaran yang jelas tentang kinerja keuangan perusahaan. Berikut adalah <\/span><span style=\"font-weight: 400;\">komponen laporan laba rugi<\/span><span style=\"font-weight: 400;\"> perusahaan manufaktur:<\/span><\/p>\n<h3><strong>1. Penjualan Bersih (Pendapatan)<\/strong><\/h3>\n<p>Menunjukkan total pendapatan dari penjualan produk jadi dalam satu periode, biasanya sudah dikurangi retur penjualan, potongan, dan diskon penjualan. Angka ini menjadi dasar perhitungan laba di bagian-bagian berikutnya.<\/p>\n<h3><strong>2. Harga Pokok Penjualan (HPP)<\/strong><\/h3>\n<p>HPP adalah biaya untuk menghasilkan barang yang benar-benar terjual pada periode tersebut, dan dimasukkan ke dalam format laporan laba rugi.<\/p>\n<p>Pada perusahaan manufaktur, HPP tidak hanya berisi biaya bahan baku, tenaga kerja langsung, dan overhead pabrik, tetapi juga dipengaruhi oleh pergerakan persediaan.<\/p>\n<p>Secara umum, logikanya:<\/p>\n<ul>\n<li><strong>Biaya produksi<\/strong> (bahan baku + tenaga kerja langsung + overhead pabrik) membentuk harga pokok produksi\/COGM, lalu<\/li>\n<li><strong>COGM disesuaikan<\/strong> dengan persediaan barang jadi awal dan akhir untuk menjadi HPP.<\/li>\n<\/ul>\n<p>Jadi, HPP manufaktur = biaya produksi yang sudah menjadi barang jadi dan kemudian disesuaikan dengan stok barang jadi agar mencerminkan biaya barang yang terjual.<\/p>\n<h3><strong>3. Laba Kotor<\/strong><\/h3>\n<p>Laba kotor diperoleh dari: penjualan bersih \u2013 HPP.<\/p>\n<p>Komponen ini menunjukkan seberapa besar margin yang tersisa setelah perusahaan menutup biaya produksi\/biaya barang yang terjual, sebelum memperhitungkan biaya operasional.<\/p>\n<h3><strong>4. Beban Operasional<\/strong><\/h3>\n<p>Beban operasional adalah biaya yang mendukung kegiatan bisnis sehari-hari, tetapi tidak masuk langsung ke biaya produksi. Umumnya terbagi menjadi:<\/p>\n<ul>\n<li>Beban penjualan &amp; pemasaran (misalnya komisi sales, iklan, promosi, ongkos pengiriman yang sifatnya penjualan, dll.)<\/li>\n<li>Beban umum &amp; administrasi (misalnya gaji staf kantor, sewa kantor, utilitas, biaya administrasi, perlengkapan kantor, dll.)<\/li>\n<\/ul>\n<p>Beban operasional menjaga aktivitas perusahaan berjalan, namun bukan bagian dari proses produksi pabrik.<\/p>\n<h3><strong>5. Laba Operasional<\/strong><\/h3>\n<p>Laba operasional dihitung dari: laba kotor \u2013 beban operasional.<\/p>\n<p>Angka ini menggambarkan laba dari aktivitas inti perusahaan sebelum memasukkan pendapatan atau beban di luar operasi utama.<\/p>\n<h3><strong>6. Pendapatan\/Beban Non-operasional (Lain-lain)<\/strong><\/h3>\n<p>Bagian ini mencakup pendapatan atau biaya yang tidak berasal dari operasi utama manufaktur, misalnya:<\/p>\n<ul>\n<li>Beban bunga dari pinjaman<\/li>\n<li>Selisih kurs (jika ada transaksi valuta asing)<\/li>\n<li>Keuntungan\/kerugian dari penjualan aset atau aktivitas investasi tertentu<\/li>\n<\/ul>\n<p>Poin ini penting agar laba periode berjalan mencerminkan kondisi perusahaan secara lebih lengkap, bukan hanya dari operasional.<\/p>\n<h3><strong>7. Pajak Penghasilan<\/strong><\/h3>\n<p>Dalam banyak format laporan laba rugi, pajak dipisahkan agar pembaca bisa melihat:<\/p>\n<ul>\n<li>laba sebelum pajak, lalu<\/li>\n<li>beban pajak yang harus dibayar perusahaan.<\/li>\n<\/ul>\n<p>Kalau format yang dipakai tidak memisahkan pajak, komponen ini bisa menyatu dalam perhitungan laba bersih.<\/p>\n<h3><strong>8. Laba Bersih<\/strong><\/h3>\n<p>Laba bersih adalah hasil akhir setelah semua komponen diperhitungkan:<\/p>\n<p>laba operasional \u00b1 pendapatan\/beban non-operasional \u2013 pajak (jika ada).<\/p>\n<p>Ini menunjukkan keuntungan final yang benar-benar diperoleh perusahaan dalam satu periode setelah seluruh beban ditanggung.<\/p>\n<style>\r\n\t#baca-juga {\r\n\t\tpadding: 16px;\r\n\t\tbackground-color: #f7eaea;\r\n\t\tborder-left: 3px solid #af2828;\r\n\t\tfont-weight: 500;\r\n\t\tmargin-bottom: 26px;\r\n\t}\r\n\t\r\n\t#baca-juga a {\r\n\t\tcolor: #af2828 !important;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t}\r\n\t\r\n\t#baca-juga a:hover {\r\n\t\tcolor: #af282880 !important;\r\n\t}\r\n<\/style>\r\n\r\n<div id=\"baca-juga\">\r\n\t<span>Baca juga: <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-laba-rugi-perusahaan-jasa\/\">Laporan Laba Rugi Perusahaan Jasa 2025: Analisis &amp; Strategi<\/a><\/span>\r\n<\/div>\n<h2><strong>Jenis Laporan Laba Rugi Perusahaan Manufaktur<\/strong><\/h2>\n<p>Perusahaan manufaktur menyusun laporan laba rugi untuk menggambarkan kinerja keuangan secara menyeluruh, mulai dari pendapatan hingga laba bersih. Berikut adalah contoh laporan laba rugi sederhana yang biasanya digunakan perusahaan manufaktur:<\/p>\n<h3><strong>1. Laporan laba rugi single step<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Berikut adalah contoh laporan laba rugi perusahaan manufaktur single step.<\/span><\/p>\n<p><b>Periode: 1 Januari &#8211; 31 Desember 2023<\/b><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-172898 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/laporan-single-step.webp\" alt=\"contoh laporan laba rugi manufaktur\" width=\"563\" height=\"312\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/laporan-single-step.webp 563w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/laporan-single-step-300x166.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/laporan-single-step-150x83.webp 150w\" sizes=\"auto, (max-width: 563px) 100vw, 563px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Metode single step menyajikan laporan keuangan laba rugi perusahaan manufaktur sederhana, mengelompokkan pendapatan dan pengeluaran tanpa memisahkan antara laba kotor dan laba operasional. Dalam laporan laba rugi sederhana ini, semua biaya dan pendapatan dicatat dalam satu langkah, kemudian dikurangi untuk mendapatkan laba bersih.<\/span><\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">template laporan laba rugi single 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\/2024\/12\/laporan-single-step.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\/2024\/12\/Contoh-Laporan-Single-Step.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=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Contoh-Laporan-Single-Step.pdff\"\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\/2024\/12\/laporan-single-step.webp\" alt=\"contoh laporan laba rugi single 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>2. Laporan laba rugi multiple step<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Berikut adalah contoh laporan laba rugi perusahaan manufaktur multiple step.<\/span><\/p>\n<p><strong>Periode: 1 Januari &#8211; 31 Desember 2023<\/strong><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-168517 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Contoh-Laporan-Laba-Rugi-Perusahaan-Dagang-Multiple-Step.webp\" alt=\"contoh laporan laba rugi multiple steps\" width=\"424\" height=\"735\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Contoh-Laporan-Laba-Rugi-Perusahaan-Dagang-Multiple-Step.webp 424w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Contoh-Laporan-Laba-Rugi-Perusahaan-Dagang-Multiple-Step-173x300.webp 173w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Contoh-Laporan-Laba-Rugi-Perusahaan-Dagang-Multiple-Step-242x420.webp 242w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Contoh-Laporan-Laba-Rugi-Perusahaan-Dagang-Multiple-Step-150x260.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Contoh-Laporan-Laba-Rugi-Perusahaan-Dagang-Multiple-Step-300x520.webp 300w\" sizes=\"auto, (max-width: 424px) 100vw, 424px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Metode multiple step membagi laporan laba rugi menjadi beberapa langkah, seperti laba kotor, laba operasional, dan laba bersih. Dalam laporan laba rugi sederhana ini, setiap bagian dihitung terpisah, memberikan gambaran yang lebih rinci tentang bagaimana perusahaan mengelola pendapatan dan biaya operasionalnya.<\/span><\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">template laporan 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\/2024\/12\/laporan-multistep.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\/2024\/05\/Contoh-Laporan-Multiple-Step.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=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Contoh-Laporan-Multiple-Step.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\/2024\/12\/laporan-multistep.webp\" alt=\"contoh 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<p><span style=\"font-weight: 400;\">Jika Anda ingin melihat format laporan laba rugi manufaktur atau template bisnis lainnya, kunjungi halaman <\/span><span style=\"font-weight: 400;\">laporan bisnis<\/span><span style=\"font-weight: 400;\"> kami untuk mendapatkan referensi lebih lanjut yang dapat membantu Anda dalam menyusun laporan keuangan perusahaan. Klik gambar di bawah untuk melihat skema harga sistem akuntansi terbaik dari HashMicro.<\/span><\/p>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h2><b>Cara Membuat Laporan Laba Rugi Manufaktur<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Cara membuat laporan laba rugi perusahaan manufaktur membutuhkan langkah-langkah yang sistematis untuk memastikan informasi yang disajikan akurat dan lengkap. Berikut adalah cara untuk menyusun laporan laba rugi manufaktur:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><b>Tentukan pendapatan penjualan: <\/b><span style=\"font-weight: 400;\">Mulailah dengan mencatat seluruh pendapatan dari penjualan produk manufaktur selama periode tertentu. Pastikan untuk mencakup semua sumber pendapatan terkait produk jadi dan hasil sampingan.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Hitung Harga Pokok Penjualan (HPP):<\/b><span style=\"font-weight: 400;\"> Hitung total HPP, yang meliputi biaya bahan baku, tenaga kerja langsung, dan overhead pabrik. HPP dihitung untuk setiap unit produk yang diproduksi dan dijual selama periode tersebut.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Hitung laba kotor:<\/b><span style=\"font-weight: 400;\"> Kurangi HPP dari pendapatan penjualan untuk mendapatkan laba kotor. Laba kotor menunjukkan keuntungan dari operasional produksi sebelum memperhitungkan biaya operasional lainnya.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Catat beban operasional:<\/b><span style=\"font-weight: 400;\"> Cara membuat laporan laba rugi yang keempat adalah catat semua biaya operasional, seperti pemasaran, gaji administrasi, dan biaya distribusi. Beban ini penting untuk kelancaran operasional bisnis meski tidak langsung terkait dengan produksi.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Hitung laba operasional: <\/b><span style=\"font-weight: 400;\">Kurangi beban operasional dari laba kotor untuk mendapatkan laba operasional. Ini menunjukkan keuntungan yang dihasilkan dari kegiatan operasional setelah mempertimbangkan biaya operasional.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Catat beban non-operasional:<\/b><span style=\"font-weight: 400;\"> Catat beban non-operasional seperti bunga utang dan kerugian investasi. Beban ini tidak terkait langsung dengan produksi, tetapi harus dihitung untuk menentukan laba sebelum pajak.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Hitung laba bersih:<\/b><span style=\"font-weight: 400;\"> Kurangi beban non-operasional dan pajak dari laba operasional. Laba bersih adalah angka akhir yang menunjukkan keuntungan setelah semua biaya dikeluarkan.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Software akuntansi<\/span><span style=\"font-weight: 400;\"> memudahkan cara membuat laporan laba rugi dengan akurasi tinggi. Fitur otomatisasi membantu menyusun laporan keuangan secara efisien.\u00a0<\/span><\/p>\n<style>\r\n\t#baca-juga {\r\n\t\tpadding: 16px;\r\n\t\tbackground-color: #f7eaea;\r\n\t\tborder-left: 3px solid #af2828;\r\n\t\tfont-weight: 500;\r\n\t\tmargin-bottom: 26px;\r\n\t}\r\n\t\r\n\t#baca-juga a {\r\n\t\tcolor: #af2828 !important;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t}\r\n\t\r\n\t#baca-juga a:hover {\r\n\t\tcolor: #af282880 !important;\r\n\t}\r\n<\/style>\r\n\r\n<div id=\"baca-juga\">\r\n\t<span>Baca juga: <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/cara-menghitung-laba-bersih\/\">Cara Menghitung Laba Bersih: Rumus, Contoh &amp; Analisis Lengkap<\/a><\/span>\r\n<\/div>\n<h2><strong>Studi Kasus: Perusahaan Manufaktur Morin<\/strong><\/h2>\n<p>Morin, perusahaan manufaktur selai, mengelola banyak varian produk dengan bahan baku yang beragam. Penyusunan laporan laba rugi memerlukan data dari beberapa departemen sekaligus seperti pembelian, produksi, inventory, dan penjualan yang semuanya mempengaruhi perhitungan harga pokok produksi.<\/p>\n<p>Untuk mengintegrasikan data antar departemen, <a href=\"https:\/\/www.hashmicro.com\/id\/hash-manufacturing-software\">Morin memilih software manufaktur yang terintegrasi dari HashMicro<\/a>. Hasilnya, tim finance tidak perlu lagi mengkonsolidasi data manual dari berbagai sumber, dan laporan laba rugi bisa disusun lebih cepat dengan risiko selisih data yang lebih kecil.<\/p>\n<h3><b>Kesimpulan<\/b><\/h3>\n<p>Laporan laba rugi yang akurat membantu perusahaan manufaktur mengukur profitabilitas dan membuat keputusan strategis mulai dari evaluasi efisiensi produksi, penetapan harga jual, hingga perencanaan investasi. Dengan memahami setiap komponen mulai dari HPP hingga laba bersih, manajemen bisa mengidentifikasi area yang perlu perbaikan.<\/p>\n<p>Untuk penyusunan yang lebih efisien, software akuntansi dapat mengotomasi perhitungan dan memastikan konsistensi dengan standar pelaporan yang berlaku. Pastikan sistem yang dipilih bisa terintegrasi dengan modul produksi dan inventory agar data biaya tersinkronisasi secara otomatis.<\/p>\n<p><span style=\"font-weight: 400;\"><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-laporan.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-laporan.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-laporan-m.webp\" alt=\"Accounting_Laporan\" 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><\/span><\/p>\n<h2><strong> Pertanyaan Seputar Laporan Laba Rugi Perusahaan Manufaktur<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa rumus laporan laba rugi?<\/strong><\/summary>\n<p>Rumus dasar laporan laba rugi adalah:<br \/>\nPendapatan &#8211; Harga Pokok Penjualan (HPP) = Laba Kotor<br \/>\nLaba Kotor &#8211; Biaya Operasional (seperti biaya administrasi, pemasaran, dan lainnya) = Laba Bersih.<br \/>\nRumus ini digunakan untuk menghitung profitabilitas perusahaan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa saja laporan keuangan perusahaan manufaktur?<\/strong><\/summary>\n<p>Laporan keuangan perusahaan manufaktur umumnya mencakup:<br \/>\n1. Laporan laba rugi: Menyajikan pendapatan, biaya, dan laba atau rugi perusahaan.<br \/>\n2. Neraca keuangan: Menampilkan aset, kewajiban, dan ekuitas perusahaan.<br \/>\n3. Laporan arus kas: Menyajikan aliran kas masuk dan keluar.<br \/>\n4. Laporan perubahan ekuitas: Menunjukkan perubahan ekuitas pemegang saham.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa standar pelaporan keuangan?<\/strong><\/summary>\n<p>Standar Pelaporan Keuangan Internasional (IFRS) adalah aturan akuntansi untuk perusahaan publik dengan tujuan menjadikan laporan keuangan perusahaan konsisten, transparan, dan mudah diperbandingkan di seluruh dunia .<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa itu pengakuan biaya?<\/strong><\/summary>\n<p>Pengakuan biaya adalah prinsip akuntansi yang mengharuskan biaya dicatat pada periode yang sama dengan pendapatan yang dihasilkannya, bukan saat kas dibayarkan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Bagaimana langkah pembuatan laporan perusahaan manufaktur?<\/strong><\/summary>\n<p>Langkah-langkah membuat laporan perusahaan manufaktur adalah sebagai berikut.<br \/>\n1. Kumpulkan data keuangan: Mulai dengan mengumpulkan semua informasi tentang pendapatan, biaya produksi, dan transaksi lainnya.<br \/>\n2. Hitung Harga Pokok Penjualan (HPP): Termasuk bahan baku, tenaga kerja, dan biaya overhead produksi.<br \/>\n3. Buat laporan laba rugi: Hitung laba kotor, laba operasional, dan laba bersih.<br \/>\n4. Buat neraca dan laporan arus kas: Tentukan posisi aset, kewajiban, dan ekuitas.<br \/>\n5. Review dan sesuaikan: Pastikan laporan mencerminkan kondisi keuangan yang akurat dan sesuaikan jika diperlukan.<\/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 rumus laporan laba rugi?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Rumus dasar laporan laba rugi adalah:\nPendapatan - Harga Pokok Penjualan (HPP) = Laba Kotor\nLaba Kotor - Biaya Operasional (seperti biaya administrasi, pemasaran, dan lainnya) = Laba Bersih.\nRumus ini digunakan untuk menghitung profitabilitas perusahaan.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa saja laporan keuangan perusahaan manufaktur?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Laporan keuangan perusahaan manufaktur umumnya mencakup:\n1. 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Dari laporan ini, manajemen bisa melihat apakah aktivitas produksi menghasilkan laba atau justru merugi. Komponen utama yang membedakan laporan ini dari jenis perusahaan lain adalah perhitungan harga pokok produksi\u2014yang terdiri dari bahan baku, tenaga kerja langsung, dan biaya [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":155396,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-150815","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Contoh Laporan Laba Rugi Manufaktur Beserta Fungsinya<\/title>\n<meta name=\"description\" content=\"Akun dalam laporan laba rugi perusahaan manufaktur diantaranya 1. laba . 2. rugi . 3. pendapatan 4. penghasilan.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-laba-rugi-perusahaan-manufaktur\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contoh Laporan Laba Rugi Manufaktur Beserta Fungsinya\" \/>\n<meta property=\"og:description\" content=\"Akun dalam laporan laba rugi perusahaan manufaktur diantaranya 1. laba . 2. rugi . 3. pendapatan 4. penghasilan.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-laba-rugi-perusahaan-manufaktur\/\" \/>\n<meta property=\"og:site_name\" content=\"HashMicro Indonesia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hashmicro\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-28T06:00:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-06T06:13:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/Profit-Loss-Report.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Dewi Sartika\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:site\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dewi Sartika\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 menit\" \/>\n<script type=\"application\/ld+json\" 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