{"id":162760,"date":"2025-05-28T08:35:42","date_gmt":"2025-05-28T01:35:42","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=162760"},"modified":"2026-01-21T10:45:27","modified_gmt":"2026-01-21T03:45:27","slug":"deferred-revenue","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/deferred-revenue\/","title":{"rendered":"Deferred Revenue: Pengertian, Contoh &#038; Cara Mencatatnya"},"content":{"rendered":"<p>Mengelola deferred revenue sering kali menjadi tantangan besar bagi banyak perusahaan. Banyak bisnis kesulitan dalam mencatat pendapatan ini secara tepat, sehingga laporan keuangan mereka menjadi kurang akurat dan berisiko menyesatkan pemangku kepentingan.<\/p>\n<p>Faktanya, kesalahan dalam pengakuan deferred income dapat menyebabkan masalah serius, mulai dari kesalahan pelaporan hingga potensi audit yang merugikan. Selain itu, kompleksitas dalam memahami kapan dan bagaimana mengakui pendapatan sering membuat proses pencatatan menjadi rumit.<\/p>\n<p>Oleh karena itu, penting bagi Anda untuk memahami konsep unearned revenue dengan jelas dan mengetahui langkah-langkah mencatatnya secara benar. Dalam artikel ini, kami akan membahas secara lengkap cara mencatat deferred revenue dan solusi agar pengelolaan pendapatan berjalan lancar.<\/p>\n<p>Simak artikel ini sampai akhir agar Anda bisa menghindari kesalahan dan menjaga keakuratan laporan keuangan perusahaan Anda!<\/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\">Deferred revenue masuk sebagai kewajiban sampai produk atau layanan dapat pelanggan terima.<\/li>\n<li aria-level=\"1\">Pengelolaan deferred income yang tepat menjaga akurasi laporan keuangan dan mematuhi standar akuntansi.<\/li>\n<li aria-level=\"1\">Gunakan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><b>software akuntansi HashMicro<\/b><\/a> untuk memudahkan pencatatan unearned revenue secara otomatis dan efisien. <\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script> <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; 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\/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<h2><b>Apa itu Deferred Revenue?<\/b><\/h2>\n<p><b>Deferred revenue<\/b> adalah uang yang perusahaan terima di muka sebelum produk atau jasa diberikan. Karena perusahaan belum memenuhi kewajibannya, pembayaran ini masuk sebagai liabilitas atau kewajiban dalam catatan keuangan.<\/p>\n<p>Fungsi deferred revenue berporos pada pencatatan pendapatan yang perusahaan terima lebih awal sebagai kewajiban. Hal ini memastikan pendapatan baru diakui setelah perusahaan memenuhi komitmen, yaitu menyerahkan produk atau layanan sesuai janji.<\/p>\n<p>Untuk memahami konsep ini lebih dalam, penting juga membedakan unearned revenue dengan deferred expenses. Meskipun keduanya melibatkan pencatatan waktu, perbedaan keduanya cukup signifikan dalam pencatatan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/break-even-point-adalah\/\">BEP<\/a> keuangan.<\/p>\n<p>Unearned revenue berarti perusahaan sudah menerima uang, tapi belum memberikan produk atau jasa. Sedangkan, deferred expenses adalah biaya yang sudah perusahaan bayar, tetapi manfaatnya baru mereka rasakan di masa depan. Jadi, satu adalah kewajiban, yang lain adalah aset masa depan.<\/p>\n<h2><b>Manfaat Deferred Revenue dalam Laporan Keuangan Perusahaan<\/b><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/manfaat-deferred-revenue.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-162763 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/manfaat-deferred-revenue.webp\" alt=\"manfaat deferred revenue\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/manfaat-deferred-revenue.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/manfaat-deferred-revenue-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/manfaat-deferred-revenue-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/manfaat-deferred-revenue-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/manfaat-deferred-revenue-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/manfaat-deferred-revenue-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/manfaat-deferred-revenue-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/manfaat-deferred-revenue-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a>Saat Anda menerima pembayaran di muka, penting sekali untuk mencatatnya dengan benar agar laporan keuangan tetap akurat dan kredibel. Di sinilah, deferred revenue memainkan peran kunci untuk membawa sejumlah manfaat dalam laporan keuangan perusahaan, seperti:<\/p>\n<ul>\n<li aria-level=\"1\">Menjaga akurasi pengakuan pendapatan<\/li>\n<li aria-level=\"1\">Meningkatkan transparansi laporan keuangan<\/li>\n<li aria-level=\"1\">Memenuhi standar akuntansi yang berlaku<\/li>\n<li aria-level=\"1\">Mengelola risiko kewajiban dengan baik<\/li>\n<li aria-level=\"1\">Memudahkan pemantauan kewajiban perusahaan<\/li>\n<li aria-level=\"1\">Meningkatkan kepercayaan investor dan pemangku kepentingan<\/li>\n<li aria-level=\"1\">Membantu perencanaan arus kas<\/li>\n<li aria-level=\"1\">Mendukung pengambilan keputusan bisnis<\/li>\n<\/ul>\n<p>Dengan memahami manfaat-manfaat di atas, apabila Anda mengkolaborasikan unearned revenue dengan optimasi <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><b>sistem akuntansi<\/b><\/a>, maka akan tercipta efisiensi proses pencatatan dengan satu klik. Ini juga memberikan dasar yang kuat untuk pengambilan keputusan bisnis strategis.<\/p>\n<p>Adanya pilihan skema harga yang fleksibel pun dapat membuat Anda mampu menyesuaikan solusi sesuai kebutuhan. <b>Ingin tahu berapa biaya sistem yang cocok untuk bisnis Anda?<\/b> Klik banner berikut dan temukan opsi harga yang paling cocok untuk perusahaan Anda.<\/p>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h2><b>Contoh Deferred Revenue<\/b><\/h2>\n<p>Di balik laporan keuangan yang rapi dan transparan, terdapat proses yang rumit dalam mengelola pembayaran di muka dari pelanggan. Setiap sektor bisnis menghadapi tantangan unik dalam mencatat deferred revenue agar kewajiban dan pendapatan tercermin dengan akurat.<\/p>\n<p>Berikut adalah beberapa contoh bagaimana perusahaan di berbagai industri menerapkan pencatatan unearned <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/revenue-adalah-pengertian-jenis-dan-cara-menghitungnya\/\">revenue<\/a> dalam aktivitas sehari-hari mereka.<\/p>\n<h3><b>1. Teknologi dan perangkat lunak<\/b><\/h3>\n<p>Perusahaan perangkat lunak menerima pembayaran lisensi tahunan di muka. Pembayaran itu mereka catat sebagai unearned revenue. Pendapatan baru mereka akui secara bertahap sesuai dengan durasi penggunaan lisensi. Cara ini dapat menjaga keakuratan pengakuan pendapatan.<\/p>\n<h3><b>2. Pendidikan dan pelatihan<\/b><\/h3>\n<p>Siswa biasanya membayar biaya pendaftaran dan kursus sebelum semester atau sesi pelatihan dimulai. Perusahaan mencatat pembayaran tersebut sebagai unearned revenue sampai mereka memberikan materi dan mengadakan kelas. Pendapatan ini akan mereka akui secara bertahap sesuai layanan.<\/p>\n<h3><b>3. Layanan berlangganan dan SaaS<\/b><\/h3>\n<p>Platform SaaS menerima pembayaran untuk periode layanan tertentu sebelum layanan dapat pelanggan pakai. Deferred income ini kemudian perusahaan akui secara proporsional selama masa langganan aktif. Ini membantu menjaga kesesuaian pendapatan dan pemakaian layanan.<\/p>\n<h2><b>Cara Mencatat Deferred Revenue yang Tepat dan Akurat<\/b><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/cara-mencatat-deferred-revenue.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-162761 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/cara-mencatat-deferred-revenue.webp\" alt=\"cara mencatat deferred revenue\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/cara-mencatat-deferred-revenue.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/cara-mencatat-deferred-revenue-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/cara-mencatat-deferred-revenue-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/cara-mencatat-deferred-revenue-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/cara-mencatat-deferred-revenue-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/cara-mencatat-deferred-revenue-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/cara-mencatat-deferred-revenue-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/cara-mencatat-deferred-revenue-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a>Mencatat unearned revenue secara tepat sangat krusial untuk menjaga integritas <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/financial-accounting\/\">financial accounting<\/a>. Proses ini memastikan bahwa pendapatan hanya diakui saat perusahaan benar-benar memenuhi kewajibannya.<\/p>\n<p>Berikut langkah-langkah praktis yang bisa diikuti untuk mencatat deferred revenue dengan benar:<\/p>\n<h3><b>1. Catat penerimaan pembayaran di muka<\/b><\/h3>\n<p>Saat Anda menerima uang dari pelanggan sebelum produk atau layanan terjadi, langkah pertama adalah mencatat penerimaan kas tersebut. Pada saat ini, pendapatan belum boleh Anda akui, sehingga tercatat sebagai:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Debit kas atau bank:<\/b> Menunjukkan kas masuk dari pelanggan.<\/li>\n<li aria-level=\"1\"><b>Kredit pendapatan ditangguhkan:<\/b> Menggambarkan kewajiban perusahaan untuk memenuhi janji layanan atau produk di masa mendatang.<\/li>\n<\/ul>\n<p><b>Contoh:<\/b> Jika Anda menerima pembayaran di muka sebesar Rp 12.000, maka:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Debit:<\/b> Kas atau bank Rp 12.000<\/li>\n<li aria-level=\"1\"><b>Kredit:<\/b> Pendapatan ditangguhkan Rp 12.000<\/li>\n<\/ul>\n<h3><b>2. Akui pendapatan secara bertahap sesuai pemenuhan kewajiban<\/b><\/h3>\n<p>Seiring dengan pengiriman produk atau penyelesaian layanan, perusahaan mulai mengurangi kewajiban dan mengakui pendapatan. Proses ini harus berjalan secara proporsional sesuai dengan tingkat pemenuhan layanan.<\/p>\n<ul>\n<li aria-level=\"1\"><b>Debit deferred revenue:<\/b> Mengurangi kewajiban karena sebagian pendapatan mulai diakui.<\/li>\n<li aria-level=\"1\"><b>Kredit pendapatan:<\/b> Mencerminkan pendapatan yang sudah menjadi hak perusahaan.<\/li>\n<\/ul>\n<p><b>Contoh:<\/b> Jika Anda sudah menyelesaikan layanan senilai Rp 4.000, maka:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Debit:<\/b> Rp 4.000<\/li>\n<li aria-level=\"1\"><b>Kredit:<\/b> Rp 4.000<\/li>\n<\/ul>\n<h3><b>3. Sesuaikan pencatatan bila terjadi perubahan transaksi<\/b><\/h3>\n<p>Perubahan seperti pembatalan layanan, pengembalian dana, atau revisi kontrak harus segera diakomodasi dengan penyesuaian pencatatan agar laporan keuangan tetap akurat.<\/p>\n<p><b>Contoh:<\/b> Jika pelanggan membatalkan layanan Anda dengan nilai tersisa Rp 3.000, maka:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Debit pendapatan ditangguhkan:<\/b> Rp 3.000<\/li>\n<li aria-level=\"1\"><b>Kredit kas \/ bank \/ piutang:<\/b> Rp 3.000<\/li>\n<\/ul>\n<h2><b>Percepat Proses Pencatatan Unearned Revenue Anda dengan Software Akuntansi HashMicro<\/b><\/h2>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/software-akuntansi-hashmicro.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-162764 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/software-akuntansi-hashmicro.webp\" alt=\"software akuntansi hashmicro\" width=\"1470\" height=\"900\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/software-akuntansi-hashmicro.webp 1470w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/software-akuntansi-hashmicro-300x184.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/software-akuntansi-hashmicro-1024x627.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/software-akuntansi-hashmicro-768x470.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/software-akuntansi-hashmicro-686x420.webp 686w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/software-akuntansi-hashmicro-150x92.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/software-akuntansi-hashmicro-696x426.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/software-akuntansi-hashmicro-1068x654.webp 1068w\" sizes=\"auto, (max-width: 1470px) 100vw, 1470px\" \/><\/a>Memahami adanya deferred revenue dalam laporan keuangan mungkin membuat Anda semakin sadar bahwa software akuntansi dapat meningkatkan efisiensi dalam pengelolaan akuntansi. Untuk itu, mari kita mengenal lebih jauh tentang vendor sistem akuntansi terbaik di Indonesia, yaitu <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><b>HashMicro<\/b><\/a>.<\/p>\n<p>Sejak berdiri pada tahun 2015 di Singapura, HashMicro menawarkan software akuntansi lengkap dengan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\"><b>demo gratis<\/b><\/a> dan konsultasi bisnis. HashMicro menyajikan fitur-fitur unggulan yang mempermudah pengelolaan laporan keuangan bersama dengan deferred income, seperti:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Bank integration\u2013auto reconciliation<\/b>: Proses pencocokan otomatis antara data transaksi yang tercatat di bank dengan pembukuan internal dalam sistem.<\/li>\n<li aria-level=\"1\"><b>Multi-level analytical<\/b>: Mengetahui trend atau insight dari seluruh transaksi keuangan yang ada secara real-time dan dapat di filter berdasarkan berbagai kategori (project, branch, dan lainnya)<\/li>\n<li aria-level=\"1\"><b>Profit &amp; loss<\/b>: Laporan yang membandingkan antara nilai keuntungan dan kerugian dengan anggaran awal dan perkiraan sebelumnya.<\/li>\n<li aria-level=\"1\"><b>Cash flow reports<\/b>: Memantau arus kas masuk dan keluar perusahaan guna memastikan likuiditas yang cukup, membuat perencanaan keuangan yang tepat, dan mengidentifikasi serta mengatasi potensi masalah keuangan.<\/li>\n<li aria-level=\"1\"><b>Automated currency update<\/b>: Memberikan informasi mengenai nilai tukar uang yang sedang berlaku secara otomatis dan <i>real-time<\/i>.<\/li>\n<\/ul>\n<h2><b>Kesimpulan<\/b><\/h2>\n<p>Pencatatan deferred revenue yang tepat penting untuk menjaga keakuratan dan transparansi laporan keuangan perusahaan. Dengan memahami konsep serta langkah-langkah pencatatan yang benar, Anda dapat mengelola kewajiban dan pendapatan secara efisien sesuai standar akuntansi yang berlaku.<\/p>\n<p>Untuk mendukung proses pencatatan dan pengelolaan deferred income dengan lebih mudah dan akurat, Anda dapat mencoba <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><b>software akuntansi dari HashMicro<\/b><\/a>. Software ini menawarkan fitur lengkap yang membantu bisnis mengelola keuangan secara otomatis dan terpercaya.<\/p>\n<p>Jangan lewatkan kesempatan untuk mencoba <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\"><b>demo gratis<\/b><\/a> sistemnya dan rasakan kemudahan pengelolaan keuangan secara profesional!<\/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 Deferred Revenue<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Mengapa deferred revenue dianggap sebagai kewajiban?<\/strong><\/summary>\n<p>Deferred revenue dianggap kewajiban karena perusahaan menerima uang sebelum memberikan produk atau layanan. Perusahaan harus memenuhi janji tersebut di masa depan. Oleh karena itu, pembayaran tersebut masuk sebagai kewajiban sampai produk atau layanan terlaksana.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa dampak deferred revenue terhadap laporan keuangan?<\/strong><\/summary>\n<p>Deferred revenue meningkatkan kewajiban dalam neraca perusahaan. Karena pendapatan ini belum perusahaan akui, maka tidak masuk ke laporan laba rugi secara langsung.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa hubungan deferred revenue dengan siklus pendapatan (revenue life cycle)?<\/strong><\/summary>\n<p>Deferred atau unearned revenue mencerminkan tahap awal dalam siklus pendapatan, yaitu penerimaan pembayaran sebelum pengiriman produk. Dengan demikian, deferred revenue membantu memastikan pengakuan pendapatan sesuai siklus yang benar.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apakah semua pembayaran di muka menjadi deferred revenue?<\/strong><\/summary>\n<p>Tidak semua pembayaran di muka menjadi deferred income atau revenue. Hanya pembayaran untuk produk atau layanan yang belum terlaksana yang masuk sebagai deferred revenue. Pembayaran lain yang bukan untuk pendapatan tidak termasuk<\/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\": \"Mengapa deferred revenue dianggap sebagai kewajiban?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Deferred revenue dianggap kewajiban karena perusahaan menerima uang sebelum memberikan produk atau layanan. Perusahaan harus memenuhi janji tersebut di masa depan. Oleh karena itu, pembayaran tersebut masuk sebagai kewajiban sampai produk atau layanan terlaksana.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa dampak deferred revenue terhadap laporan keuangan?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Deferred revenue meningkatkan kewajiban dalam neraca perusahaan. Karena pendapatan ini belum perusahaan akui, maka tidak masuk ke laporan laba rugi secara langsung.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apakah semua pembayaran di muka menjadi deferred revenue?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Tidak semua pembayaran di muka menjadi deferred income atau revenue. Hanya pembayaran untuk produk atau layanan yang belum terlaksana yang masuk sebagai deferred revenue. Pembayaran lain yang bukan untuk pendapatan tidak termasuk\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa hubungan deferred revenue dengan siklus pendapatan (revenue life cycle)?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Deferred atau unearned revenue mencerminkan tahap awal dalam siklus pendapatan, yaitu penerimaan pembayaran sebelum pengiriman produk. Dengan demikian, deferred revenue membantu memastikan pengakuan pendapatan sesuai siklus yang benar.\"\n    }\n  }]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mengelola deferred revenue sering kali menjadi tantangan besar bagi banyak perusahaan. Banyak bisnis kesulitan dalam mencatat pendapatan ini secara tepat, sehingga laporan keuangan mereka menjadi kurang akurat dan berisiko menyesatkan pemangku kepentingan. Faktanya, kesalahan dalam pengakuan deferred income dapat menyebabkan masalah serius, mulai dari kesalahan pelaporan hingga potensi audit yang merugikan. Selain itu, kompleksitas dalam [&hellip;]<\/p>\n","protected":false},"author":229,"featured_media":162762,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-162760","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>Deferred Revenue: Pengertian, Contoh &amp; Cara Mencatatnya<\/title>\n<meta name=\"description\" content=\"Deferred revenue adalah uang yang perusahaan terima di muka sebelum produk atau jasa diberikan. 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