{"id":153645,"date":"2025-01-24T14:12:26","date_gmt":"2025-01-24T07:12:26","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=153645"},"modified":"2026-04-10T09:26:49","modified_gmt":"2026-04-10T02:26:49","slug":"laporan-keuangan-perusahaan-jasa","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-jasa\/","title":{"rendered":"Memahami Laporan Keuangan Perusahaan Jasa"},"content":{"rendered":"<p>Apakah Anda mengelola bisnis jasa atau terlibat dalam pengambilan keputusan keuangan perusahaan? Laporan keuangan perusahaan jasa menjadi alat penting untuk memahami kondisi bisnis dan memastikan setiap aktivitas berjalan sesuai rencana.<\/p>\n<p>Bagi pemilik usaha, manajer, maupun tim keuangan, laporan keuangan membantu menyajikan informasi keuangan secara ringkas dan terstruktur. Karena karakter bisnis jasa berbeda dari bisnis produk, penyusunannya pun memiliki pendekatan tersendiri.<\/p>\n<p>Dengan memahami laporan keuangan ini, Anda dapat membaca performa bisnis dengan lebih jelas dan sistematis. Artikel ini akan mengulas seputar laporan keuangan perusahaan jasa hingga cara penyusunannya secara aplikatif.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><a href=\"#laporan-keuangan-jasa-hrms\">Laporan keuangan jasa<\/a> mencatat pendapatan dan kewajiban perusahaan dan memberi gambaran menyeluruh untuk mendukung strategi bisnis perusahaan.<\/li>\n<li aria-level=\"1\">Laporan keuangan jasa memiliki <a href=\"#4-jenis-laporan-hrms\">4 jenis laporan<\/a>, yaitu laporan laba rugi, laporan perubahan modal, laporan neraca, dan laporan arus kas.<\/li>\n<li aria-level=\"1\"><a href=\"#cara\">Cara membuat laporan keuangan<\/a> perusahaan jasa meliputi penetapan periode, pencatatan transaksi, hingga review arus kas dan rekonsiliasi.<\/li>\n<li aria-level=\"1\">Perusahaan jasa dapat menyusun laporan keuangan secara lebih optimal menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">solusi akuntansi digital<\/a>.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><span id=\"laporan-keuangan-jasa-hrms\"><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 \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>Apa Itu Laporan Keuangan Perusahaan Jasa?<\/strong><\/h2>\n<p><b>Laporan keuangan perusahaan jasa<\/b> adalah dokumen yang mencatat informasi keuangan suatu bisnis yang bergerak di bidang jasa selama periode tertentu. Laporan keuangan jasa mencakup data seperti pendapatan hingga kewajiban perusahaan.<\/p>\n<p><span id=\"4-jenis-laporan-hrms\">Tujuan laporan keuangan perusahaan jalasa adalah untuk memberikan gambaran menyeluruh mengenai kondisi keuangan perusahaan kepada pemilik, manajemen, investor, atau pihak berkepentingan lainnya.<\/span><\/p>\n<h2><b>Jenis-Jenis <\/b><b>Laporan Keuangan yang Umum pada Perusahaan Jasa<\/b><\/h2>\n<p>Dalam lingkup operasional bisnis jasa, terdapat empat jenis laporan keuangan perusahaan jasa yang wajib ada sebagai bentuk pertanggungjawaban. Keempat jenis laporan tersebut meliputi:<\/p>\n<h3><b>1. Laporan laba rugi<\/b><\/h3>\n<p><b>Laporan laba rugi adalah<\/b> bagian dari laporan keuangan perusahaan jasa yang memberikan informasi tentang keseluruhan pendapatan dan beban perusahaan dalam satu periode akuntansi.<\/p>\n<p>Komponen utama dalam laporan laba rugi perusahaan jasa meliputi:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Pendapatan:<\/b> Semua penerimaan dari jasa yang diberikan kepada pelanggan, di mana pendapatan tercatat jika layanan sudah selesai.<\/li>\n<li aria-level=\"1\"><b>Harga Pokok Produksi:<\/b> Beban langsung yang dikeluarkan perusahaan untuk menyediakan layanan kepada pelanggan.<\/li>\n<li aria-level=\"1\"><b>Beban Usaha:<\/b> Dalam sistem akuntansi perusahaan jasa, biaya operasional seperti promosi, pemasaran, gaji karyawan, sewa kantor, penyusutan, serta tunjangan karyawan lainnya.<\/li>\n<\/ul>\n<h3><b>2. Laporan perubahan modal atau ekuitas<\/b><\/h3>\n<p><b>Laporan perubahan modal atau ekuitas adalah<\/b> bagian yang mencatat perubahan nilai modal atau ekuitas perusahaan jasa selama satu periode tertentu. Jenis laporan ini penting karena menunjukkan bagaimana laba bersih, investasi pemilik, atau distribusi dividen mempengaruhi total ekuitas perusahaan.<\/p>\n<p>Komponen utama dalam laporan perubahan modal meliputi:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Saldo Awal Ekuitas: <\/b>posisi ekuitas perusahaan pada awal periode.<\/li>\n<li aria-level=\"1\"><b>Penambahan Modal Pemilik:<\/b> tambahan investasi yang diberikan oleh pemilik.<\/li>\n<li aria-level=\"1\"><b>Laba Bersih Periode Berjalan:<\/b> keuntungan yang menambah nilai ekuitas.<\/li>\n<li aria-level=\"1\"><b>Distribusi Dividen atau Penarikan Modal:<\/b> pengurangan ekuitas akibat pembagian keuntungan atau penarikan oleh pemilik.<\/li>\n<\/ul>\n<p>Dengan laporan ini, perusahaan dapat menilai bagaimana keputusan keuangan memengaruhi nilai bisnis secara keseluruhan. Informasi ini juga membantu pemilik dan investor dalam menilai stabilitas serta kinerja perusahaan.<\/p>\n<p>Mengingat fungsinya yang krusial, pengelolaan laporan keuangan tidak bisa dilakukan sembarangan. Implementasi sistem akuntansi otomatis menjadi solusi ideal bagi banyak perusahaan jasa di Indonesia.<\/p>\n<h3><b>3. Laporan neraca<\/b><\/h3>\n<p><b>Dokumen laporan neraca perusahaan jasa<\/b>\u00a0adalah salah satu laporan keuangan utama yang memberikan gambaran tentang posisi keuangan perusahaan pada satu waktu tertentu. Laporan neraca perusahaan jasa ini menunjukkan tiga elemen penting, yaitu aset, kewajiban, dan ekuitas perusahaan.<\/p>\n<p>Laporan keuangan jasa bab neraca tersusun dalam dua bentuk utama, yaitu:<\/p>\n<ol>\n<li aria-level=\"1\"><b>Bentuk stafel: <\/b>Format ini disusun secara vertikal, di mana aset ditempatkan di bagian atas, diikuti oleh kewajiban, lalu ekuitas di bagian bawah. Bentuk ini mempermudah pembaca untuk melihat hubungan langsung antara aset, kewajiban, dan ekuitas secara terstruktur.<\/li>\n<li aria-level=\"1\"><b>Bentuk skontro: <\/b>Format ini disusun secara horizontal, dengan dua sisi yang saling berhadapan. Aset dicatat di sisi kiri, sedangkan kewajiban dan ekuitas dicatat di sisi kanan. Bentuk ini memudahkan pembaca untuk membandingkan keseimbangan antara aset dengan kewajiban dan ekuitas.<\/li>\n<\/ol>\n<p>Kedua format ini memiliki fungsi yang sama, yaitu memberikan informasi yang jelas tentang keseimbangan keuangan perusahaan. Pilihan format tergantung pada preferensi dan skalabilitas perusahaan.<\/p>\n<p>Untuk\u00a0<strong>bentuk stafel,\u00a0<\/strong>contoh neraca perusahaan jasa seperti ini:<\/p>\n<p><strong>Aset<\/strong><\/p>\n<ul>\n<li>Kas &amp; Bank: Rp80.000.000<\/li>\n<li>Piutang Usaha: Rp40.000.000<\/li>\n<li>Peralatan (net): Rp30.000.000<br \/>\nTotal Aset: Rp150.000.000<\/li>\n<\/ul>\n<p><strong>Kewajiban<\/strong><\/p>\n<ul>\n<li>Utang Usaha: Rp25.000.000<\/li>\n<li>Utang Bank: Rp35.000.000<br \/>\nTotal Kewajiban: Rp60.000.000<\/li>\n<\/ul>\n<p><strong>Ekuitas<\/strong><\/p>\n<ul>\n<li>Modal Pemilik: Rp70.000.000<\/li>\n<li>Laba Ditahan: Rp20.000.000<br \/>\nTotal Ekuitas: Rp90.000.000<\/li>\n<li>Total Kewajiban + Ekuitas: Rp150.000.000<\/li>\n<\/ul>\n<p>Untuk\u00a0<strong>skontro,\u00a0<\/strong>biasanya horizontal dengan tabel berikut:<\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; padding: 10px 2px; margin: 10px 0 18px; border-radius: 12px; background: linear-gradient(180deg,rgba(153,0,0,0.08),rgba(153,0,0,0)); border: 1px solid rgba(0,0,0,0.06); scrollbar-width: thin; scrollbar-color: rgba(0,0,0,0.25) transparent;\">\n<table style=\"width: 100%; min-width: 760px; border-collapse: separate; border-spacing: 0; font-family: Arial,sans-serif; font-size: 14px; color: #111827; background: #fff; border-radius: 12px; overflow: hidden; box-shadow: 0 8px 20px rgba(0,0,0,0.06);\">\n<thead>\n<tr>\n<th style=\"text-align: left; padding: 14px 16px; background: #990000; color: #fff; border-bottom: 1px solid rgba(255,255,255,0.18); font-size: 14px; letter-spacing: 0.2px;\" colspan=\"2\">Aset<\/th>\n<th style=\"text-align: left; padding: 14px 16px; background: #990000; color: #fff; border-bottom: 1px solid rgba(255,255,255,0.18); font-size: 14px; letter-spacing: 0.2px;\" colspan=\"2\">Kewajiban &amp; Ekuitas<\/th>\n<\/tr>\n<tr>\n<th style=\"text-align: left; padding: 10px 16px; background: rgba(153,0,0,0.08); color: #111827; border-bottom: 1px solid rgba(0,0,0,0.06); font-weight: bold;\">Akun<\/th>\n<th style=\"text-align: right; padding: 10px 16px; background: rgba(153,0,0,0.08); color: #111827; border-bottom: 1px solid rgba(0,0,0,0.06); font-weight: bold; white-space: nowrap;\">Nilai<\/th>\n<th style=\"text-align: left; padding: 10px 16px; background: rgba(153,0,0,0.08); color: #111827; border-bottom: 1px solid rgba(0,0,0,0.06); font-weight: bold;\">Akun<\/th>\n<th style=\"text-align: right; padding: 10px 16px; background: rgba(153,0,0,0.08); color: #111827; border-bottom: 1px solid rgba(0,0,0,0.06); font-weight: bold; white-space: nowrap;\">Nilai<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06);\">Kas &amp; Bank<\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06); text-align: right; white-space: nowrap;\">Rp80.000.000<\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06);\">Utang Usaha<\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06); text-align: right; white-space: nowrap;\">Rp25.000.000<\/td>\n<\/tr>\n<tr style=\"background: #fff7f7;\">\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06);\">Piutang Usaha<\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06); text-align: right; white-space: nowrap;\">Rp40.000.000<\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06);\">Utang Bank<\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06); text-align: right; white-space: nowrap;\">Rp35.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06);\">Peralatan (net)<\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06); text-align: right; white-space: nowrap;\">Rp30.000.000<\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06);\">Modal Pemilik<\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06); text-align: right; white-space: nowrap;\">Rp70.000.000<\/td>\n<\/tr>\n<tr style=\"background: #fff7f7;\">\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06); color: #6b7280;\"><\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06); text-align: right; color: #6b7280; white-space: nowrap;\"><\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06);\">Laba Ditahan<\/td>\n<td style=\"padding: 12px 16px; border-bottom: 1px solid rgba(0,0,0,0.06); text-align: right; white-space: nowrap;\">Rp20.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 14px 16px; font-weight: 800; background: rgba(153,0,0,0.06); border-top: 1px solid rgba(0,0,0,0.06);\">Total Aset<\/td>\n<td style=\"padding: 14px 16px; text-align: right; font-weight: 800; background: rgba(153,0,0,0.06); border-top: 1px solid rgba(0,0,0,0.06); white-space: nowrap;\">Rp150.000.000<\/td>\n<td style=\"padding: 14px 16px; font-weight: 800; background: rgba(153,0,0,0.06); border-top: 1px solid rgba(0,0,0,0.06);\">Total Kewajiban + Ekuitas<\/td>\n<td style=\"padding: 14px 16px; text-align: right; font-weight: 800; background: rgba(153,0,0,0.06); border-top: 1px solid rgba(0,0,0,0.06); white-space: nowrap;\">Rp150.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3><b>4. Laporan arus kas<\/b><\/h3>\n<p>Laporan arus kas adalah <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-arus-kas\/\">laporan keuangan yang mencatat semua arus masuk dan keluar kas<\/a> selama periode tertentu. Siklus akuntansi perusahaan jasa membantu perusahaan jasa memahami likuiditas dan memastikan ketersediaan dana untuk kebutuhan usaha.<\/p>\n<p>Laporan arus kas terbagi menjadi tiga aktivitas utama:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Aktivitas Operasional:<\/b> mencatat penerimaan dan pengeluaran kas dari kegiatan utama, seperti penjualan jasa atau pembayaran kepada pemasok.<\/li>\n<li aria-level=\"1\"><b>Aktivitas Investasi:<\/b> mencakup transaksi pembelian atau penjualan aset tetap dan investasi jangka panjang.<\/li>\n<li aria-level=\"1\"><b>Aktivitas Pendanaan:<\/b> melibatkan penerbitan saham, pembayaran dividen, hingga pelunasan utang.<\/li>\n<\/ul>\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);\"><div style=\"background-color:#990000; color:#fff; padding:14px 20px; font-size:18px; font-weight:700; letter-spacing:0.5px;\">Expert's Review<\/div><div style=\"background-color:#fff; padding:22px 20px; font-size:16px; line-height:1.7; position:relative;\"><div style=\"font-size:44px; color:#990000; font-weight:800; line-height:0; position:absolute; top:18px; left:18px;\">\u201c<\/div><p style=\"margin:0 0 14px 40px; font-style:italic; color:#333;\">\u201cLaporan keuangan yang tersusun dengan baik membantu perusahaan jasa memahami kinerja bisnis dengan lebih menyeluruh, sekaligus menjadi dasar yang kuat dalam pengambilan keputusan dan perencanaan keuangan untuk jangka panjang.\u201d<\/p><p style=\"margin:0 0 0 40px; font-weight:700; color:#444;\">\u2014 Jennifer Santoso, Head of Finance and Accounting<\/p><\/div><\/div>\n<h2><strong>Cara Membuat Laporan Keuangan untuk Perusahaan Jasa<\/strong><\/h2>\n<p>Menurut survei global PwC Global Investor Survey 2025, sekitar <a href=\"https:\/\/www.pwc.com\/gx\/en\/issues\/c-suite-insights\/global-investor-survey.html\">69% investor menjadikan laporan keuangan sebagai salah satu dasar utama<\/a> untuk menilai kinerja perusahaan dan mengambil keputusan investasi.<\/p>\n<p>Karena itu, berikut adalah cara membuat laporan keuangan perusahaan jasa secara umum dalam praktik perusahaan sehari-hari.<\/p>\n<h3><strong>1. Tetapkan periode dan susun COA<\/strong><\/h3>\n<p>Tentukan periode pelaporan (bulanan\/kuartalan\/tahunan) dan pastikan basis pencatatan yang digunakan (umumnya akrual). Setelah itu, susun Chart of Accounts (COA) yang relevan untuk bisnis jasa, seperti pendapatan jasa, biaya langsung proyek, beban operasional, aset, liabilitas, dan ekuitas.<\/p>\n<h3><strong>2. Kumpulkan dan verifikasi bukti<\/strong><\/h3>\n<p>Kumpulkan dokumen pendukung seperti invoice, kontrak, timesheet, serta bukti kas\/bank. Pastikan informasi pentingnya lengkap dan benar, termasuk tanggal transaksi, nominal, pihak terkait, dan persetujuan\/otorisasi.<\/p>\n<h3><strong>3. Catat ke jurnal dan posting ke buku besar<\/strong><\/h3>\n<p>Catat transaksi secara kronologis ke jurnal sesuai prinsip debit\u2013kredit. Lalu, posting ke buku besar agar setiap akun memiliki riwayat saldo yang jelas dan mudah ditelusuri.<\/p>\n<h3><strong>4. Lakukan penyesuaian akhir periode<\/strong><\/h3>\n<p>Lakukan penyesuaian untuk transaksi yang belum tercatat penuh di akhir periode, seperti akrual dan deferral, penyusutan\/amortisasi, serta pembentukan cadangan piutang.<\/p>\n<p>Jika perusahaan mengerjakan jasa yang belum selesai, sesuaikan pencatatan WIP sesuai kebijakan pengakuan pendapatan yang digunakan.<\/p>\n<h3><strong>5. Susun neraca percobaan dan rekonsiliasi bank<\/strong><\/h3>\n<p>Kompilasi saldo seluruh akun dalam neraca percobaan untuk memastikan total debit dan kredit seimbang. Setelah itu, lakukan rekonsiliasi kas\/bank pada tanggal cut-off agar saldo buku sesuai dengan mutasi bank.<\/p>\n<h3><strong>6. Susun laporan utama<\/strong><\/h3>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/komponen-laporan-laba-rugi\/\">Susun laporan Laba Rugi<\/a>, Perubahan Ekuitas, dan Neraca berdasarkan saldo yang sudah disesuaikan. Pastikan laporan konsisten dan persamaan akuntansi terpenuhi: Aset = Liabilitas + Ekuitas.<\/p>\n<h3><strong>7. Susun arus kas dan lakukan review manajemen<\/strong><\/h3>\n<p>Susun laporan Arus Kas (misalnya metode tidak langsung) dan siapkan Catatan atas Laporan Keuangan (CALK) bila diperlukan. Terakhir, lakukan review kinerja bisnis jasa melalui KPI seperti utilization, billable ratio, dan DSO untuk menyimpulkan tindak lanjut yang perlu dilakukan.<\/p>\n<div>Berikut adalah tabel ringkasan praktis tentang cara membuat laporan keuangan perusahaan jasa yang disusun secara sistematis agar lebih mudah Anda pahami:<\/div>\n<div><\/div>\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #ddd; word-break: normal; white-space: normal;\">\n<thead>\n<tr style=\"background-color: #f5f5f5;\">\n<th style=\"padding: 8px; border: 1px solid #dddddd; width: 5%; text-align: center;\">No<\/th>\n<th style=\"padding: 8px; border: 1px solid #dddddd; text-align: center;\">Langkah<\/th>\n<th style=\"padding: 8px; border: 1px solid #dddddd; text-align: center;\">Ringkasan<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">1<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Tetapkan periode &amp; susun COA<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Tentukan periode pelaporan dan susun Chart of Accounts (COA) khusus perusahaan jasa.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">2<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Kumpulkan &amp; verifikasi bukti<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Kumpulkan invoice, kontrak, dan bukti kas\/bank lalu pastikan validitasnya.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">3<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Catat ke jurnal &amp; posting<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Catat transaksi secara kronologis lalu posting ke buku besar per akun.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">4<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Lakukan penyesuaian akhir<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Buat jurnal penyesuaian seperti akrual, deferral, penyusutan, dan cadangan piutang.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">5<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Susun neraca percobaan<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Pastikan total debit dan kredit seimbang, lalu rekonsiliasi saldo kas dan bank.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">6<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Susun laporan utama<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Buat Laba Rugi, Perubahan Ekuitas, dan Neraca dengan format konsisten.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">7<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Susun arus kas &amp; review<\/td>\n<td style=\"padding: 8px; border: 1px solid #ddd;\">Sajikan laporan arus kas dan lakukan review akhir bersama manajemen.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"HowTo\",\n  \"name\": \"Cara Membuat Laporan Keuangan Perusahaan Jasa\",\n  \"description\": \"Panduan langkah demi langkah menyusun laporan keuangan perusahaan jasa, mulai dari penetapan periode, pencatatan transaksi, penyesuaian akhir periode, hingga penyusunan laporan utama dan review manajemen.\",\n  \"step\": [\n    {\n      \"@type\": \"HowToStep\",\n      \"position\": 1,\n      \"name\": \"Tetapkan periode dan susun COA\",\n      \"text\": \"Tentukan periode pelaporan (bulanan\/kuartalan\/tahunan) dan basis pencatatan (umumnya akrual). 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Lalu posting ke buku besar agar saldo per akun tercatat jelas dan mudah ditelusuri.\"\n    },\n    {\n      \"@type\": \"HowToStep\",\n      \"position\": 4,\n      \"name\": \"Lakukan penyesuaian akhir periode\",\n      \"text\": \"Buat penyesuaian untuk akrual\/deferral, penyusutan\/amortisasi, cadangan piutang, dan pencatatan WIP jika pekerjaan jasa belum selesai sesuai kebijakan pengakuan pendapatan.\"\n    },\n    {\n      \"@type\": \"HowToStep\",\n      \"position\": 5,\n      \"name\": \"Susun neraca percobaan dan rekonsiliasi bank\",\n      \"text\": \"Kompilasi saldo seluruh akun pada neraca percobaan untuk memastikan debit dan kredit seimbang. Lakukan rekonsiliasi kas\/bank pada tanggal cut-off agar saldo buku sesuai mutasi bank.\"\n    },\n    {\n      \"@type\": \"HowToStep\",\n      \"position\": 6,\n      \"name\": \"Susun laporan utama\",\n      \"text\": \"Susun laporan Laba Rugi, Perubahan Ekuitas, dan Neraca berdasarkan saldo yang sudah disesuaikan. Pastikan konsistensi antar laporan dan penuhi persamaan akuntansi: Aset = Liabilitas + Ekuitas.\"\n    },\n    {\n      \"@type\": \"HowToStep\",\n      \"position\": 7,\n      \"name\": \"Susun arus kas dan lakukan review manajemen\",\n      \"text\": \"Susun laporan Arus Kas (misalnya metode tidak langsung) dan siapkan Catatan atas Laporan Keuangan (CALK) bila diperlukan. Tinjau KPI jasa seperti utilization, billable ratio, dan DSO untuk menentukan tindak lanjut.\"\n    }\n  ]\n}\n<\/script>Dengan mengikuti langkah-langkah di atas, perusahaan jasa dapat menyusun laporan keuangan yang komprehensif dan informatif, mendukung pengelolaan bisnis yang lebih baik dan pengambilan keputusan yang tepat.<\/p>\n<h2><b>Contoh Template Lengkap Laporan Keuangan Perusahaan Jasa<\/b><\/h2>\n<p>Setelah mengetahui perbedaan dan fungsi dari berbagai jenis laporan keuangan perusahaan jasa, berikut adalah contoh-contoh laporan keuangan perusahaan jasa yang dapat Anda gunakan:<\/p>\n<h3><b>1. Contoh laporan laba rugi perusahaan jasa<\/b><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-172881 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan-laba-rugi-jasa.webp\" alt=\"Jenis-Jenis Laporan Keuangan Perusahaan Jasa\" width=\"1027\" height=\"685\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan-laba-rugi-jasa.webp 1027w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan-laba-rugi-jasa-300x200.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan-laba-rugi-jasa-1024x683.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan-laba-rugi-jasa-768x512.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan-laba-rugi-jasa-630x420.webp 630w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan-laba-rugi-jasa-150x100.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan-laba-rugi-jasa-696x464.webp 696w\" sizes=\"auto, (max-width: 1027px) 100vw, 1027px\" \/><\/p>\n<p>Template ini menampilkan ringkasan pendapatan jasa dan seluruh beban dalam satu periode, sehingga terlihat perhitungan laba atau rugi bersih. Di dalamnya biasanya ada komponen seperti pendapatan jasa, biaya langsung proyek, beban operasional, serta komponen pajak bila digunakan.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Contoh Laporan Laba Rugi<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-laba-rugi.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-laba-rugi.docx\"\r\n\t\t\tdata-format=\"docs\">\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\/2025\/01\/contoh-template-laporan-keuangan-laba-rugi.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\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-laba-rugi.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\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-laba-rugi.webp\" alt=\"contoh laporan laba rugi\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); 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\r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3><b>2. Contoh laporan perubahan modal atau ekuitas\u00a0<\/b><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-178808 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-perubahan-modal-atau-ekuitas.webp\" alt=\"Laporan perubahan modal atau ekuitas perusahaan jasa \" width=\"639\" height=\"470\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-perubahan-modal-atau-ekuitas.webp 639w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-perubahan-modal-atau-ekuitas-300x221.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-perubahan-modal-atau-ekuitas-571x420.webp 571w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-perubahan-modal-atau-ekuitas-80x60.webp 80w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-perubahan-modal-atau-ekuitas-150x110.webp 150w\" sizes=\"auto, (max-width: 639px) 100vw, 639px\" \/><\/p>\n<p>Template ini berisi pergerakan ekuitas pemilik dalam satu periode, termasuk penambahan modal, laba\/rugi periode berjalan, serta penarikan prive atau distribusi. Formatnya membantu mencatat perubahan saldo modal dari awal periode hingga akhir periode.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Contoh Laporan Perubahan Modal<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-perubahan-modal.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-perubahan-modal.docx\"\r\n\t\t\tdata-format=\"docs\">\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\/2025\/01\/contoh-template-laporan-keuangan-perubahan-modal.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-perubahan-modal.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-perubahan-modal.webp\" alt=\"contoh laporan perubahan modal\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3><b>3. Contoh laporan neraca perusahaan jasa\u00a0<\/b><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-178809 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-neraca.webp\" alt=\"Laporan neraca perusahaan jasa sederhana hashmicro\" width=\"633\" height=\"367\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-neraca.webp 633w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-neraca-300x174.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-neraca-150x87.webp 150w\" sizes=\"auto, (max-width: 633px) 100vw, 633px\" \/><\/p>\n<p>Template neraca perusahaan ini merangkum posisi keuangan pada tanggal tertentu, yaitu aset, liabilitas, dan ekuitas. <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/cara-membuat-laporan-neraca-keuangan\/\">Struktur laporan neraca keuangan perusahaan<\/a> mencakup kas\/bank, piutang usaha, aset tetap, utang usaha, utang pajak (bila ada), serta modal\/ekuitas.<\/p>\n<p>Tentu, Anda bisa mengubah isinya sesuai dengan kebutuhan Anda. Download laporan neraca perusahaan jasa di bawah ini.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Contoh Laporan Keuangan Neraca<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-neraca.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-neraca.docx\"\r\n\t\t\tdata-format=\"docs\">\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\/2025\/01\/contoh-template-laporan-keuangan-neraca.pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-neraca.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-neraca.webp\" alt=\"contoh laporan keuangan neraca\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\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><b>4. Laporan arus kas perusahaan jasa\u00a0<\/b><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-178811 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-scaled.webp\" alt=\"Laporan keuangan perusahaan jasa \" width=\"2560\" height=\"2560\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-scaled.webp 2560w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-300x300.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-1024x1024.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-150x150.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-768x768.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-1536x1536.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-2048x2048.webp 2048w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-420x420.webp 420w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-696x696.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-1068x1068.webp 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-1920x1920.webp 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-24x24.webp 24w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-48x48.webp 48w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-arus-kas-96x96.webp 96w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>Template arus kas memetakan pergerakan kas masuk dan kas keluar dalam periode tertentu, biasanya dibagi menjadi aktivitas operasi, investasi, dan pendanaan. Pembagian ini memudahkan pembaca melihat sumber kas utama dan penggunaan kas yang paling dominan.<\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Contoh Laporan Keuangan Arus Kas<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-perusahaan-jasa-arus-kas.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-perusahaan-jasa-arus-kas.docx\"\r\n\t\t\tdata-format=\"docs\">\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\/2025\/01\/contoh-template-laporan-keuangan-perusahaan-jasa-arus-kas.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\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-perusahaan-jasa-arus-kas.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\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-perusahaan-jasa-arus-kas.webp\" alt=\"contoh laporan keuangan arus kas\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h3><strong>5. Laporan manajemen perusahaan jasa\u00a0<\/strong><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-178812 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-scaled.webp\" alt=\"neraca perusahaan jasa\" width=\"1978\" height=\"2560\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-scaled.webp 1978w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-232x300.webp 232w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-791x1024.webp 791w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-768x994.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-1187x1536.webp 1187w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-1583x2048.webp 1583w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-325x420.webp 325w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-150x194.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-300x388.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-696x901.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-1068x1382.webp 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Laporan-manajemen-1920x2485.webp 1920w\" sizes=\"auto, (max-width: 1978px) 100vw, 1978px\" \/><\/p>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Contoh Laporan Manajemen<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-perusahaan-jasa-arus-kas.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:\/\/docs.google.com\/document\/d\/1gu_IYKOCyTnVsZWLfFEKlV2kmB_4Ed-GhFTDWcAEoKE\/copy\"\r\n\t\t\tdata-format=\"docs\">\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:\/\/docs.google.com\/document\/d\/1gu_IYKOCyTnVsZWLfFEKlV2kmB_4Ed-GhFTDWcAEoKE\/export?format=pdf\"\r\n\t\t\tdata-format=\"pdf\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/contoh-template-laporan-keuangan-perusahaan-jasa-arus-kas.webp\" alt=\"contoh laporan manajemen\">\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<div style=\"border-left: 6px solid #b70000; background: #f9f9f9; border-radius: 6px; padding: 24px 28px; margin: 40px 0; font-family: 'Nunito Sans', Arial, sans-serif; box-shadow: 0 4px 10px rgba(0,0,0,0.05); max-width: 700px; margin-left: auto; margin-right: auto;\">\n<p style=\"font-size: 17px; color: #444; margin-bottom: 18px; line-height: 1.6; font-weight: 400;\">Jangan biarkan laporan manual menghambat produktivitas tim Anda.<br \/>\nHashMicro membantu menghasilkan laporan yang cepat, akurat, dan siap dipakai untuk ambil keputusan.<\/p>\n<p><a style=\"display: inline-block; background: linear-gradient(135deg,#b70000,#7a0000); color: #fff; padding: 12px 26px; font-size: 16px; font-weight: 600; border-radius: 6px; text-decoration: none; box-shadow: 0 4px 10px rgba(153,0,0,0.2);\" href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">Coba Demo Gratis Sekarang!<\/a><\/p>\n<\/div>\n<h2><strong>Perbedaan Laporan Keuangan Usaha Jasa vs Usaha Dagang<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-185849\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Perbedaan-Laporan-Keuangan-Usaha-Jasa-vs-Usaha-Dagang.webp\" alt=\"Perbedaan Laporan Keuangan Usaha Jasa vs Usaha Dagang\" width=\"1024\" height=\"1248\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Perbedaan-Laporan-Keuangan-Usaha-Jasa-vs-Usaha-Dagang.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Perbedaan-Laporan-Keuangan-Usaha-Jasa-vs-Usaha-Dagang-246x300.webp 246w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Perbedaan-Laporan-Keuangan-Usaha-Jasa-vs-Usaha-Dagang-840x1024.webp 840w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Perbedaan-Laporan-Keuangan-Usaha-Jasa-vs-Usaha-Dagang-768x936.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Perbedaan-Laporan-Keuangan-Usaha-Jasa-vs-Usaha-Dagang-345x420.webp 345w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Perbedaan-Laporan-Keuangan-Usaha-Jasa-vs-Usaha-Dagang-150x183.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Perbedaan-Laporan-Keuangan-Usaha-Jasa-vs-Usaha-Dagang-300x366.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/Perbedaan-Laporan-Keuangan-Usaha-Jasa-vs-Usaha-Dagang-696x848.webp 696w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>Laporan keuangan usaha jasa dan usaha dagang berbeda karena sifat operasionalnya. Usaha jasa memperoleh pendapatan dari layanan tanpa mencatat Harga Pokok Penjualan (HPP) atau persediaan barang, sementara usaha dagang mencatat HPP dan stok sebagai aset.<\/p>\n<p>Biaya operasional usaha jasa lebih fokus pada tenaga kerja dan administrasi, sedangkan usaha dagang mencakup biaya tambahan seperti penyimpanan barang.<\/p>\n<p>Dalam laporan laba rugi, usaha jasa hanya menghitung pendapatan dikurangi biaya operasional, sementara usaha dagang mencatat laba kotor sebelum laba bersih. Memahami perbedaan ini membantu penyusunan laporan keuangan yang lebih akurat.<\/p>\n<h3><strong>Sompo Insurance dan Penerapan Solusi Akuntansi Perusahaan<\/strong><\/h3>\n<p>Sompo Insurance merupakan perusahaan asuransi yang menyediakan berbagai layanan perlindungan untuk individu maupun bisnis. Dalam operasionalnya, perusahaan ini membutuhkan pencatatan keuangan yang terstruktur untuk mendukung proses pelaporan.<\/p>\n<p>Untuk itu, Sompo Insurance menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?ref\/laporan-keuangan-perusahaan-jasa\">sistem pengelolaan akuntansi terintegrasi dari HashMicro<\/a> untuk memudahkan penyusunan laporan keuangan. Proses pencatatan dan pelaporan dalam perusahaan tersebut menjadi lebih terorganisir sehingga tim keuangan dapat bekerja lebih efisien.<\/p>\n<h2 data-section-id=\"v5r6g4\" data-start=\"278\" data-end=\"338\"><strong>Manfaat Laporan Keuangan bagi Stakeholder Perusahaan Jasa<\/strong><\/h2>\n<p data-start=\"340\" data-end=\"706\">Laporan keuangan perusahaan jasa memiliki banyak manfaat bagi berbagai stakeholder yang terlibat, baik internal maupun eksternal. Setiap pihak yang berkepentingan dalam perusahaan jasa dapat menggunakan laporan ini untuk membuat keputusan yang lebih terinformasi dan strategis. Berikut adalah beberapa manfaat utama laporan keuangan bagi stakeholder perusahaan jasa:<\/p>\n<h3 data-section-id=\"fmhebs\" data-start=\"708\" data-end=\"762\"><span role=\"text\">1. <strong data-start=\"715\" data-end=\"762\">Manfaat bagi Manajer dan Pemilik Perusahaan<\/strong><\/span><\/h3>\n<p data-start=\"763\" data-end=\"909\">Laporan keuangan memberikan gambaran yang jelas tentang kesehatan finansial perusahaan. Manajer dan pemilik dapat menggunakan informasi ini untuk:<\/p>\n<ul data-start=\"913\" data-end=\"1498\">\n<li data-section-id=\"1w5pzy8\" data-start=\"913\" data-end=\"1139\"><strong data-start=\"915\" data-end=\"945\">Menilai kinerja perusahaan<\/strong>: Laporan laba rugi dan neraca memberikan gambaran tentang pendapatan, biaya, dan keuntungan perusahaan, yang membantu manajer dalam mengevaluasi sejauh mana perusahaan mencapai tujuan keuangan.<\/li>\n<li data-section-id=\"1mhqhbt\" data-start=\"1143\" data-end=\"1308\"><strong data-start=\"1145\" data-end=\"1176\">Membuat keputusan strategis<\/strong>: Dengan memahami aliran kas dan posisi keuangan, manajer dapat merencanakan pengeluaran, investasi, dan pembiayaan yang lebih baik.<\/li>\n<li data-section-id=\"435fub\" data-start=\"1312\" data-end=\"1498\"><strong data-start=\"1314\" data-end=\"1348\">Memantau efisiensi operasional<\/strong>: Melalui laporan arus kas, manajer bisa mengevaluasi bagaimana uang diterima dan dikeluarkan, serta mengidentifikasi area yang membutuhkan perbaikan.<\/li>\n<\/ul>\n<h3 data-section-id=\"e12my1\" data-start=\"1500\" data-end=\"1532\"><span role=\"text\">2. <strong data-start=\"1507\" data-end=\"1532\">Manfaat bagi Investor<\/strong><\/span><\/h3>\n<p data-start=\"1533\" data-end=\"1728\">Investor menggunakan laporan keuangan untuk menilai apakah investasi mereka berjalan dengan baik dan apakah perusahaan layak untuk investasi lebih lanjut. Beberapa manfaat bagi investor meliputi:<\/p>\n<ul data-start=\"1732\" data-end=\"2240\">\n<li data-section-id=\"kth4cd\" data-start=\"1732\" data-end=\"1951\"><strong data-start=\"1734\" data-end=\"1760\">Menilai profitabilitas<\/strong>: Laporan laba rugi memungkinkan investor untuk melihat pendapatan dan biaya, serta apakah perusahaan menghasilkan laba yang cukup untuk mendukung nilai saham atau return on investment (ROI).<\/li>\n<li data-section-id=\"w6b6us\" data-start=\"1955\" data-end=\"2085\"><strong data-start=\"1957\" data-end=\"1986\">Mengukur risiko investasi<\/strong>: Neraca yang sehat dengan utang yang terkendali menandakan risiko yang lebih rendah bagi investor.<\/li>\n<li data-section-id=\"1aintlm\" data-start=\"2089\" data-end=\"2240\"><strong data-start=\"2091\" data-end=\"2122\">Menilai potensi pertumbuhan<\/strong>: Dengan melihat tren pendapatan dan biaya, investor dapat mengevaluasi prospek pertumbuhan jangka panjang perusahaan.<\/li>\n<\/ul>\n<h3 data-section-id=\"112jr79\" data-start=\"2242\" data-end=\"2295\"><span role=\"text\">3. <strong data-start=\"2249\" data-end=\"2295\">Manfaat bagi Kreditur dan Pemberi Pinjaman<\/strong><\/span><\/h3>\n<p data-start=\"2296\" data-end=\"2429\">Bagi pihak eksternal seperti bank atau lembaga keuangan, laporan keuangan adalah alat untuk menilai kelayakan kredit perusahaan jasa:<\/p>\n<ul data-start=\"2433\" data-end=\"2848\">\n<li data-section-id=\"1rjnclk\" data-start=\"2433\" data-end=\"2653\"><strong data-start=\"2435\" data-end=\"2471\">Menilai kemampuan membayar utang<\/strong>: Laporan arus kas dan neraca menunjukkan likuiditas perusahaan, yang membantu kreditur menilai apakah perusahaan mampu memenuhi kewajiban finansial jangka pendek dan jangka panjang.<\/li>\n<li data-section-id=\"c3rgl4\" data-start=\"2657\" data-end=\"2848\"><strong data-start=\"2659\" data-end=\"2689\">Mengurangi risiko pinjaman<\/strong>: Dengan informasi yang jelas, pemberi pinjaman dapat membuat keputusan yang lebih tepat tentang apakah mereka akan memberi pinjaman atau memperpanjang kredit.<\/li>\n<\/ul>\n<h3 data-section-id=\"fbbl26\" data-start=\"2850\" data-end=\"2898\"><span role=\"text\">4. <strong data-start=\"2857\" data-end=\"2898\">Manfaat bagi Pemerintah dan Regulator<\/strong><\/span><\/h3>\n<p data-start=\"2899\" data-end=\"3063\">Pemerintah dan badan regulasi lainnya menggunakan laporan keuangan untuk memastikan bahwa perusahaan mematuhi regulasi perpajakan dan laporan keuangan yang berlaku:<\/p>\n<ul data-start=\"3067\" data-end=\"3437\">\n<li data-section-id=\"8ptltc\" data-start=\"3067\" data-end=\"3233\"><strong data-start=\"3069\" data-end=\"3099\">Memastikan kepatuhan pajak<\/strong>: Laporan keuangan menunjukkan jumlah pendapatan yang dilaporkan perusahaan, yang digunakan untuk menghitung pajak yang harus dibayar.<\/li>\n<li data-section-id=\"1fc1cug\" data-start=\"3237\" data-end=\"3437\"><strong data-start=\"3239\" data-end=\"3286\">Meningkatkan transparansi dan akuntabilitas<\/strong>: Pemerintah dan lembaga regulasi dapat mengidentifikasi potensi masalah keuangan atau praktek yang tidak sesuai dengan standar akuntansi yang berlaku.<\/li>\n<\/ul>\n<h3 data-section-id=\"16bm9mk\" data-start=\"3439\" data-end=\"3488\"><span role=\"text\">5. <strong data-start=\"3446\" data-end=\"3488\">Manfaat bagi Karyawan dan Mitra Bisnis<\/strong><\/span><\/h3>\n<p data-start=\"3489\" data-end=\"3593\">Karyawan dan mitra bisnis juga dapat memanfaatkan laporan keuangan untuk memahami stabilitas perusahaan:<\/p>\n<ul data-start=\"3597\" data-end=\"4061\">\n<li data-section-id=\"jrybb1\" data-start=\"3597\" data-end=\"3827\"><strong data-start=\"3599\" data-end=\"3649\">Menilai keberlanjutan pekerjaan dan remunerasi<\/strong>: Karyawan dapat menilai apakah perusahaan mampu memberikan kenaikan gaji, bonus, atau bahkan pengurangan risiko pemutusan hubungan kerja berdasarkan kondisi keuangan perusahaan.<\/li>\n<li data-section-id=\"i8k9mn\" data-start=\"3831\" data-end=\"4061\"><strong data-start=\"3833\" data-end=\"3876\">Memperkuat hubungan dengan mitra bisnis<\/strong>: Mitra bisnis seperti pemasok atau pelanggan dapat menggunakan laporan keuangan untuk mengevaluasi apakah perusahaan mampu memenuhi kewajibannya dan menjaga hubungan bisnis yang sehat.<\/li>\n<\/ul>\n<h3 data-section-id=\"okb8rt\" data-start=\"4063\" data-end=\"4095\"><span role=\"text\">6. <strong data-start=\"4070\" data-end=\"4095\">Manfaat bagi Konsumen<\/strong><\/span><\/h3>\n<p data-start=\"4096\" data-end=\"4413\">Walaupun tidak langsung terkait dengan laporan keuangan, konsumen dapat memperoleh manfaat dari stabilitas keuangan perusahaan. Perusahaan yang memiliki laporan keuangan yang sehat cenderung memiliki kapasitas untuk menawarkan produk atau layanan yang lebih baik, memberikan jaminan kualitas, serta melakukan inovasi.<\/p>\n<h2><b>Kesimpulan<\/b><\/h2>\n<p>Laporan keuangan perusahaan jasa merupakan elemen vital dalam mencerminkan kondisi akuntansi bisnis. Penyusunan laporan ini membutuhkan ketelitian dan ketepatan hitung yang baik terhadap prinsip akuntansi.<\/p>\n<p>Dengan laporan keuangan yang tersusun rapi dan konsisten, perusahaan jasa dapat memantau kinerja bisnis lebih jelas serta mendukung pengambilan keputusan dengan tepat. Anda juga bisa menjadwalkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">konsultasi gratis<\/a> bersama tim ahli kami untuk mengenal solusi yang dapat mendukung proses keuangan bisnis Anda.<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-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>\n<h2><strong>Pertanyaan Seputar Laporan Keuangan Perusahaan Jasa<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa saja akun COA yang wajib disiapkan untuk laporan keuangan perusahaan jasa?<\/strong><\/summary>\n<p>COA minimal biasanya mencakup pendapatan jasa, biaya langsung proyek (bila ada), beban operasional (gaji, sewa, utilitas), kas\/bank, piutang usaha, utang usaha, aset tetap, serta ekuitas. Setelah itu, akun bisa ditambah sesuai layanan, cabang, atau proyek agar laporan lebih detail.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Bagaimana cara mencatat WIP (pekerjaan dalam proses) pada bisnis jasa yang proyeknya belum selesai?<\/strong><\/summary>\n<p>WIP dicatat untuk merefleksikan biaya yang sudah terjadi, sementara pendapatannya belum diakui penuh sesuai kebijakan pengakuan pendapatan perusahaan. Praktiknya, biaya per proyek ditandai sejak awal lalu dilakukan penyesuaian di akhir periode agar pencatatan tetap rapi.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa penyebab neraca perusahaan jasa sering tidak seimbang saat closing bulanan?<\/strong><\/summary>\n<p>Umumnya karena jurnal penyesuaian belum lengkap (akrual\/deferral), ada transaksi belum diposting ke buku besar, atau saldo kas\/bank belum direkonsiliasi. Selain itu, salah klasifikasi akun (misalnya biaya tercatat sebagai aset) juga sering memicu ketidaksesuaian.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>KPI apa yang sebaiknya dipantau dari laporan keuangan untuk usaha jasa?<\/strong><\/summary>\n<p>Selain laba bersih dan arus kas, bisnis jasa umumnya memantau utilization rate, billable ratio, DSO (umur piutang), serta margin per layanan\/proyek. KPI ini membantu mengevaluasi produktivitas tim, kelancaran penagihan, dan profitabilitas tiap layanan.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apa saja akun COA yang wajib disiapkan untuk laporan keuangan perusahaan jasa?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"COA minimal biasanya mencakup pendapatan jasa, biaya langsung proyek (bila ada), beban operasional (gaji, sewa, utilitas), kas\/bank, piutang usaha, utang usaha, aset tetap, serta ekuitas. 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Bagi pemilik usaha, manajer, maupun tim keuangan, laporan keuangan membantu menyajikan informasi keuangan secara ringkas dan terstruktur. Karena karakter bisnis jasa berbeda dari bisnis produk, [&hellip;]<\/p>\n","protected":false},"author":229,"featured_media":174042,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-153645","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>Laporan Keuangan Perusahaan Jasa: Arti, Cara Buat, &amp; Contohnya<\/title>\n<meta name=\"description\" content=\"Laporan keuangan perusahaan jasa adalah dokumen yang mencatat informasi keuangan selama periode tertentu. 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Berikut 5 templatenya!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-jasa\/\" \/>\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=\"2025-01-24T07:12:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-10T02:26:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan.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=\"Nabila Zulfa Damayanti\" \/>\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=\"Nabila Zulfa Damayanti\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"16 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-jasa\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-jasa\/\"},\"author\":{\"name\":\"Nabila Zulfa Damayanti\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/person\/ac5fa26c553667f171195df8ddcf143c\"},\"headline\":\"Memahami Laporan Keuangan Perusahaan Jasa\",\"datePublished\":\"2025-01-24T07:12:26+00:00\",\"dateModified\":\"2026-04-10T02:26:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-jasa\/\"},\"wordCount\":2802,\"publisher\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-jasa\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan.webp\",\"articleSection\":[\"Accounting\"],\"inLanguage\":\"id\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-jasa\/\",\"url\":\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-jasa\/\",\"name\":\"Laporan Keuangan Perusahaan Jasa: Arti, Cara Buat, & Contohnya\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-jasa\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-jasa\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/01\/laporan.webp\",\"datePublished\":\"2025-01-24T07:12:26+00:00\",\"dateModified\":\"2026-04-10T02:26:49+00:00\",\"description\":\"Laporan keuangan perusahaan jasa adalah dokumen yang mencatat informasi keuangan selama periode tertentu. 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