{"id":15767,"date":"2024-03-01T09:58:18","date_gmt":"2024-03-01T02:58:18","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=15767"},"modified":"2026-01-21T11:07:14","modified_gmt":"2026-01-21T04:07:14","slug":"mengenal-istilah-laba-kotor-dalam-dunia-bisnis","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/mengenal-istilah-laba-kotor-dalam-dunia-bisnis\/","title":{"rendered":"Cara Menghitung Laba Kotor, Rumus dan Pengertiannya"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Laba kotor merupakan salah satu indikator terpenting bagi sebuah perusahaan. Dalam ekonomi akuntansi, laba merupakan keuntungan. Dalam buku Analisis Laporan Keuangan: Konsep Dasar dan Deskripsi Laporan Keuangan <a href=\"https:\/\/www.scribd.com\/document\/613117843\/Analisis-Laporan-Keuangan-Konsep-Dasar-Dan-Deskripsi-Laporan-Keuangan\">(2019)<\/a>, laba adalah selisih pendapatan dengan beban. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sehingga perhitungan laba bisa untuk mengukur beban (biaya) dan pendapatan.\u00a0Anda dapat mengotomatiskan pengelolaan arus kas, pembuatan laporan keuangan, rekonsiliasi bank, jurnal penyesuaian, pembuatan faktur, dan lain-lainnya\u00a0dengan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\">Sistem Akuntansi Terintegrasi.<\/a><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Laba sangat erat dengan sebuah bisnis dan laporan keuangan dalam bidang akuntansi, para pemilik bisnis tentunya harus memahami dengan baik apa itu laba dan bagaimana mengolahnya. Kurangi proses akuntansi manual yang makan waktu seperti pembukuan, kalkulasi depresiasi aset, dan lain-lain dengan<\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\"> Aplikasi Akuntansi Keuangan<\/span><\/a><span style=\"font-weight: 400;\"> yang terandal.\u00a0<\/span><\/p>\n<p><b>Baca juga: <\/b><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/gross-margin-adalah\/\"><b>Gross Margin adalah: Pengertian, Rumus, dan Contohnya<\/b><\/a><\/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 data-start=\"58\" data-end=\"223\"><a href=\"#apa\">Laba kotor adalah<\/a> selisih antara pendapatan penjualan dan biaya pokok penjualan, yang menunjukkan keuntungan dasar sebelum dikurangi biaya operasional lainnya.<\/li>\n<li data-start=\"226\" data-end=\"388\"><a href=\"#tujuan\">Tujuan menghitung laba<\/a> yaitu untuk menilai kesehatan finansial perusahaan, mengukur efisiensi operasional, serta menjadi dasar pengambilan keputusan bisnis.<\/li>\n<li data-start=\"391\" data-end=\"562\"><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">HashMicro Accounting<\/a> hadir sebagai solusi modern dengan fitur otomatisasi laporan keuangan yang membantu perusahaan menghitung laba lebih cepat, akurat, dan efisien.<\/li>\n<\/ul>\n<p><span data-sheets-root=\"1\"><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; 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*\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n<\/span><\/p>\n<h2 id=\"pengertian\"><strong>Apa itu Laba Kotor?<\/strong><\/h2>\n<p>Laba kotor adalah keuntungan perusahaan setelah dikurangi biaya produksi atau penyediaan layanan. Angka ini muncul di laporan laba rugi dan dihitung dengan mengurangi harga pokok penjualan (HPP) dari pendapatan.<\/p>\n<p><span style=\"font-weight: 400;\">Besar kecilnya laba kotor bisa mempengaruhi tindak lanjut perusahaan, tentang apa yang harus mereka lakukan di periode yang akan datang. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perhitungan laba kotor biasa ada dalam laporan laba rugi, dengan menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\">sistem manajemen akuntansi yang terintegrasi <\/a>Anda dapat menghitung laporan laba rugi dengan mudah, akurat dan cepat.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Laba ini mengukur seberapa efisien bisnis menggunakan tenaga kerja dan persediaan untuk menghasilkan barang atau jasa. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perhitungan ini memperhitungkan biaya variabel yang bervariasi dengan output, seperti; bahan baku, tenaga kerja, komisi Sales, biaya kartu kredit pembelian pelanggan, peralatan, termasuk depresiasi atas penggunaan, utilitas untuk lokasi produksi, dan pengiriman. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aset tetap termasuk sewa, iklan, asuransi, gaji pegawai tidak secara langsung terlibat dalam produksi dan perlengkapan kantor. Adapun penghitungan komponen tersebut dapat dilakukan dengan mudah menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\">sistem akuntansi yang terintegrasi<\/a>.<\/span><\/p>\n<h2 id=\"2\"><strong>Faktor yang Mempengaruhi Laba<\/strong><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/cara-hitung-laba-rugi.webp\" rel=\"attachment wp-att-171432\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-171432\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/cara-hitung-laba-rugi.webp\" alt=\"cara-hitung-laba-rugi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/cara-hitung-laba-rugi.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/cara-hitung-laba-rugi-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/cara-hitung-laba-rugi-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/cara-hitung-laba-rugi-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/cara-hitung-laba-rugi-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/cara-hitung-laba-rugi-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/cara-hitung-laba-rugi-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/cara-hitung-laba-rugi-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Beberapa yang menjadi keunggulan dari <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\">sistem akuntansi terbaik HashMicro<\/a> tersebut yaitu dapat memberikan informasi secara\u00a0<em>real-time\u00a0<\/em>dengan akurasi tinggi hingga membantu mengetahui pendapatan dan pengeluaran secara tepat.\u00a0<\/span><span style=\"font-weight: 400;\">Setidaknya ada tiga faktor yang mempengaruhi laba, yaitu:\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. Perubahan harga jual\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Harga jual berpengaruh pada besaran laba yang perusahaan peroleh. Apabila harga jualnya semakin tinggi, maka laba perusahaan akan meningkat. Perbedaan harga jual di periode yang berbeda akan berdampak pada perubahan laba yang perusahaan dapat.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. Perubahan kuantitas produk yang dijual\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Jumlah kuantitas produk yang terjual juga berpengaruh pada besaran laba. Misalnya semakin banyak barang yang terjual, otomatis laba perusahaan akan meningkat. Anda dapat menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/penjualan\" target=\"_blank\" rel=\"noopener\">software manajemen penjualan<\/a> untuk meningkatkan konversi penjualan, sehingga dapat meningkatkan laba. <\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3. Harga pokok penjualan produk\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Perubahan harga pokok penjualan sangat terpengaruh oleh harga bahan baku, upah serta kenaikan harga. Apabila harga pokok penjualannya berubah, namun harga jualnya tetap, maka laba perusahaan juga akan berubah.<\/span><\/p>\n<p><strong>Baca juga: <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/apa-itu-profit\/\">Apa itu Profit dan Bagaimana Cara untuk Meningkatkannya Dalam Bisnis?<\/a><\/strong><\/p>\n<h2 id=\"tujuan\"><strong>Manfaat dan Tujuan Menghitung Laba Atas Penjualan<\/strong><\/h2>\n<p><span id=\"tujuan\"><span style=\"font-weight: 400;\">Mengetahui pendapatan kotor penting untuk proses bisnis karena\u00a0 secara khusus berkaitan dengan harga pokok penjualan. Dengan kata lain, hasil data dapat mencerminkan efektivitas manajemen perusahaan dalam hal pembelian persediaan. <\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Selain itu dapat membantu perusahaan mengalokasikan tenaga kerja atau mengambil keputusan tentang pabrik atau lokasi produksi barang. Maka dari itu penting untuk memilih <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">Software Akuntansi<\/a> yang tepat untuk memudahkan perhitungan pendapatan Anda.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Margin kotor sangat bervariasi di seluruh produk dan industri dan biasanya banyak orang gunakan untuk mengukur profitabilitas satu produk bisnis. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hal ini menunjukkan efisiensi perusahaan dalam menggunakan sumber daya yang tersedia untuk menghasilkan barang atau jasa. Jika suatu perusahaan memiliki beberapa proyek atau beberapa produk, pelaporan setiap proyek akan terlaksana secara terpisah.<\/span><\/p>\n<h2 id=\"perbedaan\"><strong>Perbedaan Laba Kotor dan Laba Bersih<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Dalam bisnis, laba kotor biasanya terkalkulasi pada akhir periode dan menghasilkan pendapatan perusahaan dari penjualan produk untuk periode tersebut. Hasil penjualan tersebut kemudian akan perusahaan gunakan untuk menutupi biaya operasional, seperti biaya administrasi, biaya produksi, dan biaya pemasaran.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.idntimes.com\/business\/finance\/ainal-zahra-1\/cara-menghitung-laba-kotor-apa-bedanya-dengan-rumus-yang-bersih\/3\" target=\"_blank\" rel=\"noopener\">Berbeda dengan laba bersih<\/a>, yang merupakan sisa penghasilan dari laba kotor, bila seluruh penghasilan teralokasikan untuk membayar biaya produksi, upah, bunga dan pajak, maka sisanya disebut laba bersih. Biasanya, perhitungannya adalah laba kotor dikurangi semua biaya operasional.<\/span><\/p>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h2><strong>Perbedaan EBIT dan Laba Kotor<\/strong><\/h2>\n<p data-start=\"140\" data-end=\"378\">Dalam laporan keuangan, <strong data-start=\"164\" data-end=\"178\">laba kotor<\/strong> dan <strong data-start=\"183\" data-end=\"228\">EBIT (Earnings Before Interest and Taxes)<\/strong> sering dipakai untuk menilai performa perusahaan. Meski sama-sama berbicara tentang keuntungan, keduanya memiliki cakupan perhitungan yang berbeda.<\/p>\n<p data-start=\"380\" data-end=\"629\">Laba kotor adalah selisih antara pendapatan penjualan dan biaya pokok penjualan (HPP). Angka ini menunjukkan seberapa efisien perusahaan dalam menghasilkan keuntungan dasar dari aktivitas produksi atau penjualan sebelum memperhitungkan biaya lain.<\/p>\n<p data-start=\"631\" data-end=\"910\">Sedangkan EBIT adalah laba operasional yang diperoleh setelah mengurangi biaya penjualan, umum, dan administrasi, tetapi belum memasukkan beban bunga serta pajak. Dengan begitu, EBIT menggambarkan kondisi profitabilitas perusahaan dari sisi operasional secara lebih menyeluruh.<\/p>\n<p data-start=\"912\" data-end=\"975\"><strong data-start=\"912\" data-end=\"973\">Perbedaan utama keduanya dapat diringkas sebagai berikut:<\/strong><\/p>\n<ul>\n<li data-start=\"978\" data-end=\"1027\">Laba kotor = Pendapatan \u2013 Biaya Produksi (HPP).<\/li>\n<li data-start=\"1030\" data-end=\"1094\">EBIT = Laba kotor \u2013 Biaya Operasional (sebelum bunga &amp; pajak).<\/li>\n<li data-start=\"1097\" data-end=\"1203\">Laba kotor fokus pada efisiensi produksi, sementara EBIT menilai kinerja operasional secara keseluruhan.<\/li>\n<\/ul>\n<h2 id=\"cara\"><strong>Cara Menghitung Laba (Kotor &amp; Bersih)<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Sebelum menghitung laba bersih, hal pertama yang harus pemilik bisnis lakukan adalah <a href=\"https:\/\/kamus.tokopedia.com\/l\/laba-bersih\/\" target=\"_blank\" rel=\"noopener\">menghitung jumlah laba kotor<\/a> dalam periode yang tertentu.<\/span><\/p>\n<p><strong>Rumus menghitung laba kotor adalah:<\/strong><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">Penjualan Bersih \u2013 Harga Pokok Penjualan (HPP)<\/span><\/p><\/blockquote>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Penjualan Bersih, adalah biaya-biaya dalam kegiatan penjualan yang mengurangi hasil penjualan: Penjualan \u2013 Distribusi \u2013 Retur Penjualan \u2013 Diskon Penjualan<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Harga Pokok Penjualan (HPP), adalah biaya yang berkaitan dengan barang hasil produksi yang akan dijual ke konsumen: Persediaan awal + Pembelian Bersih \u2013 Persediaan Akhir<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pembelian Bersih, adalah total biaya yang keluar untuk membeli segala kebutuhan berkaitan dengan proses produksi dan penjualan: Pembelian + Distribusi \u2013 Retur pembelian \u2013 Diskon Pembelian<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Setelah itu, barulah kalkulasikan berapa jumlah atau nilai laba bersih pada periode tertentu tersebut.<\/span><\/p>\n<p><strong>Rumus menghitung laba bersih adalah:<\/strong><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">Laba Kotor \u2013 Beban Usaha<\/span><\/p><\/blockquote>\n<p><strong>Beban Usaha: Beban Operasional + Beban Non-Operasional<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Laba Sebelum Pajak, Bunga, Penyusutan Amortisasi (EBTIDA): Beban Bunga \u2013 Biaya Operasional, <\/span><span style=\"font-weight: 400;\">Laba Sebelum Pajak dan Bunga (EBIT): EBITDA \u2013 Biaya Penyusutan dan Amortisasi, dan <\/span><span style=\"font-weight: 400;\">Laba Sebelum Pajak (EBT): Beban Bunga + Pendapatan Bunga &#8211; EBIT<\/span><\/p>\n<p><strong>Baca juga : <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/biaya-overhead-pabrik-apakah-penting-menghitung-biaya-produksi\/\"><strong>Biay<\/strong>a Overhead Pabrik: Apakah Penting Menghitung Biaya Produksi?<\/a><\/strong><\/p>\n<h2 data-start=\"61\" data-end=\"130\"><strong>Kelola Laporan Laba Rugi Lebih Mudah dengan HashMicro Accounting<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-174210\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-accounting-ai-software.webp\" alt=\"hashmicro accounting ai\" width=\"1470\" height=\"900\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-accounting-ai-software.webp 1470w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-accounting-ai-software-300x184.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-accounting-ai-software-1024x627.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-accounting-ai-software-768x470.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-accounting-ai-software-686x420.webp 686w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-accounting-ai-software-150x92.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-accounting-ai-software-696x426.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/03\/hashmicro-accounting-ai-software-1068x654.webp 1068w\" sizes=\"auto, (max-width: 1470px) 100vw, 1470px\" \/><\/p>\n<p data-start=\"132\" data-end=\"537\">Mengelola laporan laba rugi sering kali memakan waktu jika dilakukan secara manual. Dengan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><strong data-start=\"223\" data-end=\"247\">HashMicro Accounting<\/strong><\/a>, seluruh proses pencatatan pendapatan, biaya, hingga perhitungan laba bersih dapat dilakukan secara otomatis dan akurat.<\/p>\n<p data-start=\"132\" data-end=\"537\">Sistem ini membantu perusahaan mendapatkan laporan real-time, meminimalkan risiko kesalahan, dan memberikan insight yang lebih tajam untuk mendukung keputusan bisnis.<\/p>\n<p data-start=\"132\" data-end=\"537\">Fitur unggulan HashMicro Accounting:<\/p>\n<ul>\n<li data-start=\"244\" data-end=\"428\"><strong data-start=\"244\" data-end=\"270\">Bank Reconciliation<\/strong>: Seluruh transaksi bisa diselaraskan secara otomatis dengan rekening bank, memastikan pencatatan cepat, akurat, serta terjamin lewat rekonsiliasi otomatis.<\/li>\n<li><strong data-start=\"54\" data-end=\"95\">Integrasi dengan Hashy AI for Finance<\/strong>: Terhubung dengan Hashy AI lewat chat interface untuk memudahkan analisis laporan, pencatatan transaksi otomatis, dan pemantauan utang-piutang.<\/li>\n<li data-start=\"431\" data-end=\"606\"><strong data-start=\"431\" data-end=\"454\">Analisis Bertingkat<\/strong>: Laporan keuangan dapat dipilah berdasarkan divisi, proyek, maupun cabang, sehingga evaluasi performa finansial menjadi lebih detail dan terstruktur.<\/li>\n<li data-start=\"609\" data-end=\"772\"><strong data-start=\"609\" data-end=\"633\">Update Kurs Otomatis<\/strong>: Mendukung multi-currency dengan pembaruan nilai tukar real-time, sangat berguna bagi perusahaan yang melakukan transaksi lintas negara.<\/li>\n<li data-start=\"775\" data-end=\"961\"><strong data-start=\"775\" data-end=\"809\">Double Entry Manual &amp; Otomatis<\/strong>: Menjaga akurasi pembukuan dengan pencatatan transaksi berbasis sistem double-entry untuk semua jenis akun\u2014pendapatan, biaya, aset, maupun kewajiban.<\/li>\n<li data-start=\"964\" data-end=\"1153\"><strong data-start=\"964\" data-end=\"992\">Laporan Keuangan Lengkap<\/strong>: Menyediakan laporan terperinci mulai dari laba rugi, neraca, arus kas, hingga jurnal umum, sehingga perusahaan punya kontrol penuh atas kondisi finansialnya.<\/li>\n<\/ul>\n<p><em>&#8220;Dengan HashMicro Accounting, penghitungan laba rugi jadi lebih cepat dan transparan. Sehingga membuat keputusan bisnis berdasarkan data keuangan yang terpercaya.&#8221;<\/em><\/p>\n<p><strong>\u2014 Jennifer Santoso, Head of Finance and Accounting<\/strong><\/p>\n<h2 id=\"kesimpulan\"><strong>Kesimpulan<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Dengan membaca artikel singkat di atas maka seharusnya Anda sudah tau seberapa untung bisnis yang sedang Anda jalankan. Karena besar kecilnya laba bisa mempengaruhi tindak lanjut perusahaan, tentang apa yang harus Anda lakukan pada periode yang akan datang.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jika Anda memiliki perusahaan atau bisnis yang sedang berjalan, jangan lupa untuk meningkatkan efektifitas dan efisiensi kegiatan operasional bisnis dalam menghitung keuangan. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">HashMicro menyediakan software untuk otomatiskan pengelolaan arus kas, pembuatan laporan keuangan, rekonsiliasi bank, jurnal penyesuaian, pembuatan faktur, dan lain-lainnya dengan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Accounting Software<\/span><\/a><span style=\"font-weight: 400;\"> terbaik. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dapatkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> software akuntansi terbaik dari HashMicro untuk ketahui lebih lanjut bagaimana solusi kami bisa membantu bisnis Anda.<\/span><\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>Pertanyaan Seputar Laba Rugi<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Laba rugi termasuk akun apa?<\/strong><\/summary>\n<p>Laba rugi termasuk kategori akun nominal (akun sementara), bukan akun permanen. Akun nominal digunakan untuk mencatat pendapatan dan beban dalam satu periode akuntansi, lalu ditutup di akhir periode sehingga saldonya tidak dilanjutkan ke periode berikutnya.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apakah piutang masuk ke laporan laba rugi?<\/strong><\/summary>\n<p>Piutang bukanlah bagian dari laporan laba rugi, melainkan tercatat sebagai aset di neraca. Namun, beban piutang tak tertagih, yang timbul ketika piutang tidak dapat ditagih, akan dicatat di laporan laba rugi dan menurunkan laba perusahaan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apakah HPP masuk ke laporan laba rugi?<\/strong><\/summary>\n<p>HPP meliputi bahan baku, tenaga kerja langsung, dan biaya overhead produksi. Komponen ini penting dalam laporan laba rugi karena secara langsung memengaruhi perhitungan laba kotor.<\/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    \"@type\": \"Question\",\n    \"name\": \"Laba rugi termasuk akun apa?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Laba rugi termasuk kategori akun nominal (akun sementara), bukan akun permanen. Akun nominal digunakan untuk mencatat pendapatan dan beban dalam satu periode akuntansi, lalu ditutup di akhir periode sehingga saldonya tidak dilanjutkan ke periode berikutnya.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apakah piutang masuk ke laporan laba rugi?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Piutang bukanlah bagian dari laporan laba rugi, melainkan tercatat sebagai aset di neraca. 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Sehingga perhitungan laba bisa untuk mengukur beban (biaya) dan pendapatan.\u00a0Anda dapat mengotomatiskan pengelolaan arus kas, pembuatan laporan keuangan, rekonsiliasi bank, jurnal [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":140314,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-15767","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cara Menghitung Laba Kotor, Rumus dan Pengertiannya<\/title>\n<meta name=\"description\" content=\"Laba kotor adalah laba hasil bisnis setelah dikurangi biaya yang terkait dengan pembuatan dan penjualan produknya. 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