{"id":16380,"date":"2024-05-01T12:00:42","date_gmt":"2024-05-01T05:00:42","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=16380"},"modified":"2026-01-21T10:40:59","modified_gmt":"2026-01-21T03:40:59","slug":"account-payable-adalah","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/account-payable-adalah\/","title":{"rendered":"Apa itu Account Payable: Perbedaannya dengan Account Receivable"},"content":{"rendered":"<p>Pernah mendengar istilah account payable atau utang dagang? Di balik istilah ini tersimpan peran penting dalam menjaga kesehatan keuangan perusahaan. Tanpa pengelolaan yang tepat, pencatatan utang bisa berujung pada masalah serius bagi arus kas bisnis.<\/p>\n<p>Bagi akuntan, memahami account payable dan cara kerjanya adalah keterampilan wajib. Kini, dengan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Software Akuntansi HashMicro<\/a>, proses pencatatan utang dagang hingga perhitungan pajak bisa diotomatisasi dengan mudah dan efisien.<\/p>\n<p>Dalam artikel ini, kita akan membahas pengertian, peran, dan tanggung jawab account payable dalam mendukung keuangan perusahaan.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li>Account Payable (AP) adalah kewajiban perusahaan untuk membayar utang kepada pihak lain dalam jangka waktu tertentu.<\/li>\n<li>Peran penting AP diantaranya menjaga kelancaran arus pembayaran, mencegah penumpukan utang, dan menjaga hubungan baik dengan vendor\/klien.<\/li>\n<li><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Software akuntansi HashMicro<\/a> dapat membantu mengurangi human error, mempermudah pencatatan, pelaporan, serta mendukung efisiensi pengelolaan keuangan.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"toc_container\">\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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*\/\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; 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i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<\/div>\n<h2 id=\"pengertian\"><strong>Apa Itu Account Payable?<\/strong><\/h2>\n<p>Utang dagang atau account payable adalah kewajiban perusahaan kepada pihak lain yang harus dibayar dalam jangka waktu tertentu sesuai perjanjian dengan kreditur. Kewajiban ini umumnya muncul karena pembelian barang atau jasa secara kredit untuk kebutuhan operasional atau penjualan kembali.<\/p>\n<p>Selain itu, utang dagang juga bisa timbul dari transaksi dengan uang muka maupun pembayaran sebelum barang diterima (cash before delivery). Sistem ini biasanya digunakan oleh perusahaan dagang dan industri yang membeli produk siap pakai untuk dijual kembali atau diproses lebih lanjut.<\/p>\n<h2 id=\"peran\"><strong>Peran Penting Account Payable<\/strong><\/h2>\n<p>Account payable memiliki peran yang sangat penting bagi perusahaan karena berkaitan langsung dengan kewajiban pembayaran utang. Posisi ini perlu dicek secara rutin agar perusahaan memahami tanggung jawab yang harus diselesaikan, sekaligus menjaga <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/suspense-account\/\">akurasi dan kejelasan transaksi keuangan<\/a> dalam setiap proses pembayaran.<\/p>\n<p><span style=\"font-weight: 400;\">Fungsi utamanya adalah supaya utang tidak menumpuk dan membuat perusahaan mengalami banyak kerugian, ketika barang telah perusahaan terima alangkah baiknya jika utang yang belum perusahaan bayarkan untuk segera mereka lunaskan. Selain meringankan beban, proses bisnis dengan pihak klien pun akan selalu lancar.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tentunya setiap posisi pekerjaan tak jarang yang melakukan sebuah kesalahan, khususnya bagi seorang <em>account payable<\/em>. Hanya dengan sedikit kesalahan yang fatal dapat memperburuk situasi perusahaan seperti mengalami kerugian dan hubungan dengan klien pun akan terganggu.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Akan tetapi pada zaman yang serba digital ini sekarang sudah tersedia seb<\/span>uah Aplikasi Akuntansi yang dapat membantu berbagai pekerjaan akuntansi perusahaan. Dengan tujuan untuk meringankan pekerjaan akuntan dan memberikan hasil yang maksimal serta menghindari <em>human error<\/em> dengan biaya yang terjangkau.<\/p>\n<h2 id=\"tugas\"><strong>Apa Saja Tugas Account Payable Staff?<\/strong><\/h2>\n<table style=\"width: 100%; border-collapse: collapse; text-align: left;\">\n<thead style=\"background: #990000; color: #fff;\">\n<tr>\n<th style=\"padding: 10px; width: 28%; text-align: center;\">Tugas<\/th>\n<th style=\"padding: 10px; text-align: center;\">Deskripsi<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #fff;\"><strong>Koordinasi dengan Supply Chain<\/strong><\/td>\n<td style=\"padding: 10px; border: 1px solid #fff;\">Bekerja sama dengan divisi sales, vendor, purchasing, produksi, dan warehouse untuk memastikan pembelian sesuai rencana dan barang sampai dengan selamat.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #fff;\"><strong>Analisis Pembelian<\/strong><\/td>\n<td style=\"padding: 10px; border: 1px solid #fff;\">Memeriksa dokumen transaksi untuk menghindari kesalahan pencatatan yang bisa merugikan perusahaan.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #fff;\"><strong>Pencatatan Pembelian<\/strong><\/td>\n<td style=\"padding: 10px; border: 1px solid #fff;\">Mencatat seluruh kegiatan pembelian sebagai verifikasi jika ada ketidaksesuaian antara dokumen dan kondisi lapangan.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #fff;\"><strong>Pembayaran Valid<\/strong><\/td>\n<td style=\"padding: 10px; border: 1px solid #fff;\">Melakukan pembayaran sesuai jenis transaksi: Cash After Delivery (CAD), Cash Before Delivery (CBD), atau sistem DP + pelunasan.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #fff;\"><strong>Penyusunan Laporan<\/strong><\/td>\n<td style=\"padding: 10px; border: 1px solid #fff;\">Menyusun laporan pembelian dan menyerahkannya kepada atasan (Manager\/Supervisor) secara berkala.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Dalam sebuah perusahaan besar biasanya memiliki <em>staf<\/em> khusus yang mengelola hal tersebut. Berbeda dengan perusahaan kecil, pekerjaan ini juga mereka serahkan kepada akuntan perusahaan. Berikut 5 tugas yang biasanya <em>staff account<\/em> kerjakan, yaitu:\u00a0<\/span><\/p>\n<h3 id=\"1\"><span style=\"font-weight: 400;\">1. Melakukan koordinasi dengan bagian supply chain<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Perusahaan melakukan transaksi dengan pihak eksternal, sehingga biasanya akan terlibat dengan banyak pihak. Pihak-pihak yang terlibat yaitu divisi <em>sales<\/em>, vendor, <em>purchasing<\/em>, produksi, dan <em>warehouse<\/em>. Oleh karena itu, seorang <em>staff<\/em> harus melakukan koordinasi dengan semua pihak tersebut. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Koordinasi sendiri sangat penting untuk perusahaan lakukan supaya pembeliannya sesuai dengan rencana. Selain itu,<em> account payable staff<\/em> adalah orang yang harus memahami siklus<em> supply chain<\/em> supaya dapat memastikan bahwa barang yang perusahaan beli sudah sampai di tujuan dengan selamat.<\/span><\/p>\n<h3 id=\"2\"><span style=\"font-weight: 400;\">2. Menganalisis kegiatan pembelian<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Setiap transaksi biasanya akan tercatat dalam setiap dokumen. Namun terkadang terdapat kesalahan pencatatan yang kecil hingga besar dalam dokumen tersebut. Tentunya, hal ini sangat wajar untuk terjadi karena pekerjaannya sendiri manusia yang mengerjakannya. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Maka dari itu, tugas<em> staff account payable <\/em>adalah harus melakukan pengecekan terhadap semua dokumen supaya tak ada kesalahan yang merugikan banyak pihak.<\/span><\/p>\n<h3 id=\"3\"><span style=\"font-weight: 400;\">3. Mencatat kegiatan pembelian<\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><em>Staff Account Payable<\/em> juga memiliki tugas lain yaitu melakukan pencatatan terhadap semua kegiatan pembelian. Langkah ini bertujuan sebagai upaya verifikasi apabila ada ketidaksesuaian antara data di dokumen dengan fakta di lapangan.<\/span><\/p>\n<h3 id=\"4\"><span style=\"font-weight: 400;\">4. Melakukan pembayaran untuk pembelian yang sudah valid<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Setelah pembelian telah vendor tetapkan dan setujui, tugas <em>staff<\/em> <em>account payable<\/em> adalah bertugas untuk melakukan pembayaran. Ada tiga jenis pembayaran, yaitu:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><em>Cash After Delivery<\/em> (CAD), merupakan pembayaran yang terjadi ketika semua barang sudah vendor kirimkan ke perusahaan, lalu perusahaan membayarnya secara tunai.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><em>Cash Before Delivery<\/em> (CBD), semua pembayaran sudah harus perusahaan lunasi sebelum vendor mengantarkan barang.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pembayaran dua tahap, di tahap pertama, perusahaan melalui staff melakukan pembayaran tanda jadi atau <em>down payment<\/em> (DP). Setelah itu, perusahaan kembali melakukan pembayaran hingga lunas.<\/span><\/li>\n<\/ul>\n<h3 id=\"5\"><span style=\"font-weight: 400;\">5. Menyusun laporan dan neraca pembelian<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tugas AP <em>staff<\/em> adalah mencatat dan membuat laporan. Laporan ini akan staf serahkan kepada atasan, bisa berupa Manager maupun Supervisor.<\/span><\/p>\n<p>Dengan berbagai tugas yang kompleks ini, memastikan pencatatan dan pelaporan berjalan lancar menjadi hal yang krusial. Salah satu cara efektif untuk membantu proses tersebut adalah dengan menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\" rel=\"\">accounting system untuk bisnis<\/a>\u00a0yang dapat mempermudah pencatatan, pengecekan, hingga pelaporan secara lebih efisien dan akurat.<\/p>\n<h2 id=\"tanggung\"><strong>Tanggung Jawab Account Payable Staff<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Masih terdapat beberapa tanggung jawab yang wajib <em>account payable staff<\/em> laksanakan, berikut merupakan tanggung jawabnya:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Mengawasi dan memastikan bahwa arus kas perusahaan dalam posisi yang normal dan seimbang. Hal ini diwujudkan dengan melaksanakan tugas paling awal tadi, yaitu berkoordinasi dengan seluruh staf terkait.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Mengarsipkan seluruh dokumen yang terkait dengan pembelian yang dilakukan oleh perusahaan. <em>Staff<\/em> juga perlu melakukan pengecekan terhadap semua arsip.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Memastikan bahwa semua aktivitas pembelian yang dilaksanakan oleh perusahaan didokumentasikan dalam bentuk laporan atau catatan.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Bertanggung jawab atas pembayaran yang menjadi kewajiban perusahaan. AP <em>staff<\/em> ini pulalah yang melakukan diskusi dan perjanjian dengan vendor untuk menentukan sistem pembayaran yang menguntungkan bagi kedua belah pihak.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Membuat laporan pembelian yang sudah dilaksanakan perusahaan dalam periode tertentu yang menjadi pertanggungjawaban seorang staf terhadap supervisor atau manajer. Umumnya, laporan pembelian ini dibuat dalam periode bulanan dan mingguan<\/span><\/li>\n<\/ul>\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 id=\"perbedaan\"><strong>Perbedaannya Account Payable dengan Account Receivable (AR)<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Cukup berbeda dengan <em>account payable<\/em>, <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/account-receivables-ar\/\"><em>account receivable<\/em><\/a> merupakan catatan transaksi yang menjadi dasar kita menerima uang. AR juga banyak orang kenal dengan istilah piutang usaha. <\/span><\/p>\n<p><span style=\"font-weight: 400;\"><em>Account receivable<\/em> adalah jenis transaksi yang merupakan pengertian penagihan kepada konsumen yang telah berhutang. Pihak yang memberi utang kepada perusahaan ini bermacam-macam mulai dari perorangan, perusahaan atau organisasi.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ada tiga ciri utama yang pada piutang, di antaranya:\u00a0<\/span><\/p>\n<h3 id=\"6\"><span style=\"font-weight: 400;\">1. Nilai Jatuh Tempo\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Merupakan sejumlah nilai transaksi utama yang ditambah bunga. Pembayaran berjatuh tempo ini menimbulkan ada yang disebut dengan bunga.<\/span><\/p>\n<h3 id=\"7\"><span style=\"font-weight: 400;\">2. Tanggal Jatuh Tempo<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tanggal jatuh tempo dalam account receivable merupakan hari pembayaran dimana pihak perusahaan harus menagih kewajiban pada pihak lain. Jika ada keterlambatan, biasanya perusahaan akan menerapkan sistem denda.<\/span><\/p>\n<h3 id=\"8\"><span style=\"font-weight: 400;\">3. Umur Jatuh Tempo\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Umur jatuh tempo dalam penagihan piutang juga dibagi menjadi bulanan dan juga harian. Apabila sebuah piutang menggunakan penghitungan bulanan, maka waktu jatuh tempo sama dengan tanggal terjadinya piutang di bulan berikutnya.<\/span><\/p>\n<h2><strong>Optimalkan Pengelolaan Account Payable dengan HashMicro<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-170807 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/AP-HashMicro.webp\" alt=\"ap software\" width=\"1190\" height=\"857\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/AP-HashMicro.webp 1190w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/AP-HashMicro-300x216.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/AP-HashMicro-1024x737.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/AP-HashMicro-768x553.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/AP-HashMicro-583x420.webp 583w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/AP-HashMicro-150x108.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/AP-HashMicro-696x501.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/AP-HashMicro-1068x769.webp 1068w\" sizes=\"auto, (max-width: 1190px) 100vw, 1190px\" \/><\/p>\n<p>Mengelola account payable secara manual sering memakan banyak waktu karena tim keuangan harus mencatat setiap transaksi pembelian secara satu per satu, memantau jatuh tempo pembayaran, hingga menyusun laporan bulanan secara terpisah.<\/p>\n<p>Proses ini bukan hanya menyita sumber daya, tetapi juga rentan terhadap kesalahan pencatatan yang bisa berujung pada keterlambatan pembayaran, duplikasi data, atau bahkan kerugian finansial.<\/p>\n<p>HashMicro menghadirkan Software Akuntansi yang terintegrasi penuh untuk membantu bisnis mengotomatisasi seluruh proses account payable mulai dari pencatatan hingga pelaporan dengan akurasi tinggi dan efisiensi maksimal. Berikut beberapa fitur HashMicro:<\/p>\n<ul>\n<li><strong>Bank Integration &#8211; Auto Payment<\/strong>: Memungkinkan pembayaran ke pemasok dilakukan otomatis lewat integrasi dengan bank.<\/li>\n<li><strong>Bank Integration &#8211; Auto Reconciliation<\/strong>: Mencocokkan data pembayaran di sistem dengan laporan bank secara otomatis untuk menghindari kesalahan.<\/li>\n<li><strong>Cash Flow Reports<\/strong>: Menyediakan laporan arus kas agar perusahaan bisa mengatur waktu pembayaran dengan lebih baik.<\/li>\n<li><strong>Financial Statement with Budget Comparison<\/strong>: Menampilkan laporan keuangan dibandingkan dengan anggaran untuk memantau efisiensi biaya.<\/li>\n<li><strong>Custom Printout for Invoices<\/strong>: Memudahkan pembuatan dan penyesuaian format invoice sesuai kebutuhan bisnis.<\/li>\n<\/ul>\n<p>&#8220;Sebagai manajer keuangan, saya melihat HashMicro sangat membantu mengelola account payable lewat pembayaran otomatis dan laporan real-time yang memudahkan pengambilan keputusan.&#8221;<\/p>\n<p>&#8211; <strong>Jennifer Santoso<\/strong>, Head of Finance dan Accounting<\/p>\n<h2 id=\"kesimpulan\"><strong>Kesimpulan<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Itulah penjelasan mengenai <em>account payable<\/em>. Ada banyak tugas penting yang perlu <em>staff account payable<\/em> kerjakan. Untuk bisa mengerjakan hasil yang maksimal, seorang petugas AP haruslah bisa memahami profesinya dengan baik. Agar tidak terjadi miskalkulasi. <\/span><\/p>\n<p>Kami memahami kekhawatiran Anda tentang <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sistem-akuntansi\/\">sistem akuntansi<\/a> perusahaan dan perhitungan pajak yang diperlukan. Maka dari itu, HashMicro hadir memberi solusi bagi kebutuhan anda.<\/p>\n<p>Dengan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\">Sistem Akuntansi <\/a>\u00a0untuk <em>enterprise<\/em> di Indonesia, HashMicro memberikan berbagai solusi terbaik bagi perusahaan Anda dalam mengelola keuangan. Segera jadwalkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> sekarang bersama tim marketing kami!<\/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 Account Payable<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details open=\"open\">\n<summary><strong>Apa itu account payable?<\/strong><\/summary>\n<p>Account payable adalah kewajiban perusahaan kepada pemasok atau vendor yang timbul dari pembelian barang atau jasa secara kredit. Dalam bahasa Indonesia, account payable dikenal sebagai utang dagang.<\/p>\n<\/details>\n<\/li>\n<li>\n<details open=\"open\">\n<summary><strong>Mengapa account payable penting bagi perusahaan?<\/strong><\/summary>\n<p>Account payable penting karena memengaruhi arus kas, menjaga hubungan baik dengan pemasok, serta memastikan perusahaan memiliki catatan keuangan yang akurat untuk pengambilan keputusan bisnis.<\/p>\n<\/details>\n<\/li>\n<li>\n<details open=\"open\">\n<summary><strong>Bagaimana cara mengelola account payable dengan baik?<\/strong><\/summary>\n<p>Cara mengelola account payable yang baik antara lain: mencatat setiap transaksi secara akurat, membuat jadwal pembayaran, menggunakan software akuntansi, dan menjaga komunikasi dengan pemasok.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apa itu account payable?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Account payable adalah kewajiban perusahaan kepada pemasok atau vendor yang timbul dari pembelian barang atau jasa secara kredit. 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Di balik istilah ini tersimpan peran penting dalam menjaga kesehatan keuangan perusahaan. Tanpa pengelolaan yang tepat, pencatatan utang bisa berujung pada masalah serius bagi arus kas bisnis. Bagi akuntan, memahami account payable dan cara kerjanya adalah keterampilan wajib. Kini, dengan Software Akuntansi HashMicro, proses pencatatan utang dagang [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":139828,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-16380","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Apa itu Account Payable: Perbedaannya dengan Account Receivable<\/title>\n<meta name=\"description\" content=\"Account payable adalah sebuah tanggungan utang yang perusahaan miliki dan harus mereka lunasi sebelum jatuh tempo sesuai dengan perjanjian.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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