{"id":172844,"date":"2025-10-21T11:05:30","date_gmt":"2025-10-21T04:05:30","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=172844"},"modified":"2026-02-18T16:20:55","modified_gmt":"2026-02-18T09:20:55","slug":"jurnal-penyesuaian-perusahaan-jasa","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/","title":{"rendered":"Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa"},"content":{"rendered":"<p data-start=\"50\" data-end=\"399\">Pada akhir periode, jurnal penyesuaian berfungsi memastikan seluruh pendapatan dan beban dicatat pada periode terjadinya sesuai prinsip yang ada. Tanpa proses ini, laporan keuangan berisiko menampilkan angka laba atau aset yang tidak mencerminkan kondisi sebenarnya sehingga bisa berakibat memengaruhi evaluasi kinerja maupun perencanaan anggaran.<\/p>\n<p data-start=\"401\" data-end=\"787\">Secara definisi, <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\">jurnal penyesuaian<\/a> adalah pencatatan tambahan di akhir periode untuk mengakui transaksi yang belum tercatat atau masih perlu disesuaikan. Tujuannya agar laporan keuangan sesuai dengan Standar Akuntansi Keuangan (SAK) yang berlaku di Indonesia. Dengan pendekatan ini, transaksi diakui saat kejadian ekonomi terjadi, bukan ketika kas diterima atau dibayarkan.<\/p>\n<div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n<span data-sheets-root=\"1\">\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/span><\/p>\n<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 style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\">Jurnal penyesuaian<\/a> mencatat pendapatan dan beban yang belum tercatat di akhir periode agar laporan keuangan akurat, relevan, dan sesuai prinsip akrual.<\/li>\n<li aria-level=\"1\">Terdapat beberapa akun utama yang memerlukan jurnal penyesuaian, seperti beban dibayar di muka, pendapatan diterima di muka, dan lain-lainnya.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>Apa yang Dimaksud dengan Jurnal Penyesuaian?<\/strong><\/h2>\n<p>Jurnal penyesuaian adalah proses akuntansi yang dilakukan di akhir periode untuk mencatat pendapatan dan beban yang belum tercatat agar sesuai dengan prinsip akuntansi berbasis akrual (metode pencatatan di mana pendapatan dan beban diakui saat terjadi transaksi atau peristiwa ekonomi, bukan saat kas diterima atau dibayarkan.)<\/p>\n<p>Proses ini memastikan bahwa laporan keuangan menyajikan informasi yang akurat dan relevan. Dengan begitu, setiap transaksi diakui pada periode terjadinya, bukan saat kas berpindah tangan.<\/p>\n<p>Tujuan utamanya adalah menyelaraskan catatan akuntansi dengan Standar Akuntansi Keuangan (SAK) yang berlaku di Indonesia. Menurut Ikatan Akuntan Indonesia (IAI), basis akrual menuntut pengakuan transaksi saat kejadian ekonomi berlangsung.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-189156\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/ingpograpis.webp\" alt=\"\" width=\"1536\" height=\"1024\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/ingpograpis.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/ingpograpis-300x200.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/ingpograpis-1024x683.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/ingpograpis-768x512.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/ingpograpis-630x420.webp 630w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/ingpograpis-150x100.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/ingpograpis-696x464.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/ingpograpis-1068x712.webp 1068w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<h2><strong>Langkah-Langkah Prosedur Penyusunan Jurnal Penyesuaian<\/strong><\/h2>\n<p>Menyusun jurnal penyesuaian mungkin terdengar rumit, namun prosesnya dapat dipecah menjadi langkah-langkah yang sistematis. Dengan mengikuti alur yang benar, Anda dapat memastikan tidak ada transaksi yang terlewat dan setiap akun disesuaikan secara akurat.<\/p>\n<p>Berikut adalah panduan praktis empat langkah dalam membuat jurnal penyesuaian:<\/p>\n<h3><strong>1. Analisis saldo setiap akun di neraca saldo<\/strong><\/h3>\n<p>Langkah pertama adalah meninjau kembali semua akun yang ada di neraca saldo sebelum penyesuaian. Identifikasi akun-akun yang nilainya mungkin tidak lagi mencerminkan keadaan sebenarnya pada akhir periode.<\/p>\n<p>Fokuskan perhatian Anda pada akun-akun yang telah dibahas sebelumnya, seperti beban dibayar di muka, pendapatan diterima di muka, aset tetap, dan perlengkapan.<\/p>\n<h3><strong>2. Kumpulkan data transaksi untuk penyesuaian<\/strong><\/h3>\n<p>Setelah mengidentifikasi akun yang perlu disesuaikan, kumpulkan semua data pendukung yang relevan. Data ini bisa berupa polis asuransi, kontrak sewa, bukti pemakaian perlengkapan, daftar gaji yang belum dibayar, atau jadwal penyusutan aset.<\/p>\n<h3><strong>3. Hitung nilai penyesuaian secara akurat<\/strong><\/h3>\n<p>Berdasarkan data yang terkumpul, hitunglah jumlah yang harus disesuaikan. Misalnya, jika Anda membayar asuransi Rp12.000.000 untuk satu tahun pada 1 Januari, maka pada akhir bulan Januari, beban asuransi yang harus diakui adalah Rp1.000.000.<\/p>\n<h3><strong>4. Catat ayat jurnal penyesuaian ke jurnal umum<\/strong><\/h3>\n<p>Langkah terakhir adalah mencatat ayat jurnal penyesuaian (AJP) ke dalam jurnal umum perusahaan. Setiap entri jurnal harus memiliki setidaknya satu akun debit dan satu akun kredit dengan jumlah yang seimbang.<\/p>\n<p>Setelah dicatat, AJP akan diposting ke buku besar, dan neraca saldo setelah penyesuaian pun dapat disusun sebagai dasar pembuatan laporan keuangan.<\/p>\n<h2><strong>6 Akun Utama yang Membutuhkan Jurnal Penyesuaian<\/strong><\/h2>\n<p>Pada akhir periode akuntansi, tidak semua akun di neraca saldo langsung siap disajikan dalam laporan keuangan. Beberapa akun memerlukan penyesuaian agar nilainya relevan dan sesuai dengan kondisi terkini.<\/p>\n<p>Berikut adalah enam akun utama yang paling sering memerlukan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/mengenal-contoh-ayat-jurnal-penyesuaian\/\">contoh ayat jurnal penyesuaian<\/a>, terutama dalam konteks perusahaan jasa.<\/p>\n<h3><strong>1. Beban dibayar di muka (<em>prepaid expenses<\/em>)<\/strong><\/h3>\n<p>Beban dibayar di muka adalah biaya yang telah dibayarkan tunai, tetapi manfaatnya baru akan dirasakan pada periode berikutnya. Contohnya seperti sewa kantor atau asuransi yang dibayar untuk satu tahun di muka.<\/p>\n<p>Pada akhir periode, sebagian dari biaya tersebut perlu diakui sebagai beban, sesuai dengan manfaat yang sudah digunakan. Dengan demikian, nilai akun aset (beban dibayar di muka) akan berkurang, dan akun beban akan bertambah.<\/p>\n<p><strong>Contoh:<\/strong><br \/>\nPerusahaan membayar premi asuransi Rp12.000.000 untuk 12 bulan di muka. Pada akhir bulan pertama, manfaat yang telah digunakan senilai Rp1.000.000 harus diakui sebagai beban.<\/p>\n<table style=\"min-width: 420px; border-collapse: collapse; font-size: 13.5px; text-align: center;\">\n<thead style=\"background: linear-gradient(90deg,#990000,#660000); color: #fff;\">\n<tr>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Akun<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Debit<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Kredit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fff;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Beban Asuransi<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp1.000.000<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background-color: #f9f9f9;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Asuransi Dibayar di Muka<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp1.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><strong>2. Pendapatan diterima di muka (<em>unearned revenue<\/em>)<\/strong><\/h3>\n<p>Pendapatan diterima di muka terjadi saat perusahaan menerima pembayaran sebelum jasa diberikan. Jumlah ini dicatat sebagai liabilitas, karena belum menjadi hak penuh perusahaan.<\/p>\n<p>Penyesuaian dilakukan untuk mengakui bagian pendapatan yang sudah dihasilkan seiring penyelesaian jasa.<\/p>\n<p><strong>Contoh:<\/strong><br \/>\nPerusahaan menerima Rp6.000.000 untuk kontrak jasa tiga bulan. Di akhir bulan pertama, Rp2.000.000 sudah menjadi pendapatan.<\/p>\n<table style=\"min-width: 420px; border-collapse: collapse; font-size: 13.5px; text-align: center;\">\n<thead style=\"background: linear-gradient(90deg,#990000,#660000); color: #fff;\">\n<tr>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Akun<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Debit<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Kredit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fff;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Pendapatan Diterima di Muka<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp2.000.000<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background-color: #f9f9f9;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Pendapatan Jasa<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp2.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><strong>3. Piutang pendapatan (<em>accrued revenue<\/em>)<\/strong><\/h3>\n<p>Piutang pendapatan adalah pendapatan yang sudah dihasilkan tetapi belum ditagih kepada pelanggan. Transaksi ini perlu disesuaikan agar pendapatan diakui sesuai periode jasa diberikan.<\/p>\n<p><strong>Contoh:<\/strong><br \/>\nPerusahaan konsultan menyelesaikan proyek senilai Rp5.000.000 pada Desember, namun faktur baru akan dikirim Januari. Pendapatan Desember tetap harus diakui.<\/p>\n<table style=\"min-width: 420px; border-collapse: collapse; font-size: 13.5px; text-align: center;\">\n<thead style=\"background: linear-gradient(90deg,#990000,#660000); color: #fff;\">\n<tr>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Akun<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Debit<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Kredit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fff;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Piutang Pendapatan<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp5.000.000<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background-color: #f9f9f9;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Pendapatan Jasa<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp5.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><strong>4. Beban yang masih harus dibayar (<em>accrued expenses<\/em>)<\/strong><\/h3>\n<p>Beban yang masih harus dibayar adalah beban yang sudah terjadi namun belum dibayarkan. Contohnya seperti gaji, bunga, atau tagihan listrik di akhir periode.<\/p>\n<p>Penyesuaian ini memastikan beban diakui pada periode yang sama dengan pendapatan yang dihasilkan. Contohnya, gaji bulan Desember sebesar Rp8.000.000 baru akan dibayarkan Januari. Jumlah tersebut harus dicatat sebagai beban Desember.<\/p>\n<table style=\"min-width: 420px; border-collapse: collapse; font-size: 13.5px; text-align: center;\">\n<thead style=\"background: linear-gradient(90deg,#990000,#660000); color: #fff;\">\n<tr>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Akun<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Debit<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Kredit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fff;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Beban Gaji<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp8.000.000<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background-color: #f9f9f9;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Utang Gaji<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp8.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><strong>5. Penyusutan aset tetap (<em>depreciation of fixed assets<\/em>)<\/strong><\/h3>\n<p>Penyusutan mencerminkan penurunan nilai aset tetap akibat pemakaian. Nilai ini perlu dialokasikan sebagai beban secara berkala agar laporan keuangan tetap akurat. Contoh aset tetap meliputi kendaraan, komputer, dan peralatan kantor.<\/p>\n<p>Contohnya, peralatan kantor senilai Rp12.000.000 disusutkan 10% per tahun. Maka, beban penyusutan tahunan sebesar Rp1.200.000.<\/p>\n<table style=\"min-width: 420px; border-collapse: collapse; font-size: 13.5px; text-align: center;\">\n<thead style=\"background: linear-gradient(90deg,#990000,#660000); color: #fff;\">\n<tr>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Akun<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Debit<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Kredit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fff;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Beban Penyusutan<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp1.200.000<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background-color: #f9f9f9;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Akumulasi Penyusutan<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp1.200.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><strong>\u00a06. Pemakaian perlengkapan (<em>supplies usage<\/em>)<\/strong><\/h3>\n<p>Perlengkapan dicatat sebagai aset lancar saat dibeli. Namun pada akhir periode, perlengkapan yang terpakai perlu diakui sebagai beban agar mencerminkan kondisi sebenarnya.<\/p>\n<p>Saldo awal perlengkapan Rp2.000.000, dan stok akhir Rp700.000. Artinya, Rp1.300.000 telah digunakan sebagai beban perlengkapan.<\/p>\n<table style=\"min-width: 420px; border-collapse: collapse; font-size: 13.5px; text-align: center;\">\n<thead style=\"background: linear-gradient(90deg,#990000,#660000); color: #fff;\">\n<tr>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Akun<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Debit<\/th>\n<th style=\"padding: 6px; border: 1px solid #660000; text-align: center;\">Kredit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fff;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Beban Perlengkapan<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp1.300.000<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background-color: #f9f9f9;\">\n<td style=\"padding: 6px; border: 1px solid #ddd; text-align: left;\">Perlengkapan<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">\u2013<\/td>\n<td style=\"padding: 6px; border: 1px solid #ddd;\">Rp1.300.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>Peran Jurnal Penyesuaian Dalam Keuangan<\/strong><\/h2>\n<h2><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-173341\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/fungsi-jurnal-penyesuaian-bagi-perusahaan-jasa.webp\" alt=\"fungsi jurnal penyesuaian bagi perusahaan jasa\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/fungsi-jurnal-penyesuaian-bagi-perusahaan-jasa.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/fungsi-jurnal-penyesuaian-bagi-perusahaan-jasa-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/fungsi-jurnal-penyesuaian-bagi-perusahaan-jasa-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/fungsi-jurnal-penyesuaian-bagi-perusahaan-jasa-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/fungsi-jurnal-penyesuaian-bagi-perusahaan-jasa-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/fungsi-jurnal-penyesuaian-bagi-perusahaan-jasa-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/fungsi-jurnal-penyesuaian-bagi-perusahaan-jasa-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/fungsi-jurnal-penyesuaian-bagi-perusahaan-jasa-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/h2>\n<p>Bagi perusahaan jasa, jurnal penyesuaian bukan sekadar formalitas, tapi alat strategis untuk memastikan akurasi data finansial. Hasilnya menjadi dasar kuat dalam pengambilan keputusan bisnis.<\/p>\n<p>Berikut manfaat utamanya:<\/p>\n<ul>\n<li><strong>Menghasilkan laporan keuangan<\/strong> yang akurat sesuai periode pencatatannya.<\/li>\n<li><strong>Mencegah kesalahan pencatatan<\/strong> antara transaksi aktual dan data akuntansi.<\/li>\n<li><strong>Membantu perhitungan pajak<\/strong> agar pendapatan dan beban tercatat dengan benar.<\/li>\n<li><strong>Meningkatkan transparansi keuangan<\/strong> dengan menampilkan posisi aset dan liabilitas yang sesungguhnya.<\/li>\n<li><strong>Mempermudah audit dan evaluasi<\/strong> karena seluruh transaksi telah disesuaikan dan siap diperiksa.<\/li>\n<\/ul>\n<p>Namun, penting untuk memahami bahwa manfaat ini juga dirasakan oleh jenis bisnis lainnya. Misalnya, <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/cara-menyusun-jurnal-penyesuaian-perusahaan-dagang-beserta-contohnya\/\">jurnal penyesuaian perusahaan dagang<\/a> membantu menjaga keakuratan perhitungan laba kotor dengan memastikan nilai persediaan, pembelian, dan penjualan bersih tercatat sesuai periode.<\/p>\n<h2><strong>Contoh Studi Kasus: Jurnal Penyesuaian Perusahaan Jasa Konsultan<\/strong><\/h2>\n<p>Studi kasus dari &#8220;PT Cipta Solusi&#8221;, sebuah perusahaan jasa konsultan, pada akhir periode 31 Januari 2026. Perusahaan telah menyusun neraca saldo sebelum penyesuaian, namun terdapat beberapa transaksi yang memerlukan penyesuaian agar laporan keuangannya akurat.<\/p>\n<p><strong>Data Neraca Saldo per 31 Januari 2026 (sebelum penyesuaian):<\/strong><\/p>\n<ul>\n<li>Perlengkapan kantor: Rp8.000.000<\/li>\n<li>Sewa dibayar di muka: Rp24.000.000<\/li>\n<li>Peralatan kantor: Rp50.000.000<\/li>\n<li>Pendapatan diterima di muka: Rp15.000.000<\/li>\n<\/ul>\n<p><strong>Informasi untuk penyesuaian:<\/strong><\/p>\n<ol>\n<li>Perlengkapan kantor yang tersisa setelah dihitung secara fisik adalah Rp3.000.000.<\/li>\n<li>Sewa dibayar di muka adalah untuk periode 1 tahun, dibayar pada 1 Januari 2026.<\/li>\n<li>Peralatan kantor disusutkan sebesar 10% per tahun dari harga perolehan.<\/li>\n<li>Dari pendapatan diterima di muka, jasa senilai Rp10.000.000 telah diselesaikan.<\/li>\n<li>Terdapat gaji karyawan bulan Desember sebesar Rp5.000.000 yang akan dibayar pada 3 Januari 2026.<\/li>\n<\/ol>\n<p><strong>Pencatatan Jurnal Penyesuaian PT Cipta Solusi:<\/strong><\/p>\n<div style=\"width: 100%; overflow-x: auto; margin: 1.2em 0;\">\n<table style=\"min-width: 650px; border-collapse: collapse; font-size: 14px; line-height: 1.5; width: 100%;\">\n<thead style=\"background: linear-gradient(90deg,#990000,#660000); color: #fff;\">\n<tr>\n<th style=\"padding: 10px 12px; border: 1px solid #660000; text-align: left; width: 12%;\">Tanggal<\/th>\n<th style=\"padding: 10px 12px; border: 1px solid #660000; text-align: left; width: 55%;\">Keterangan<\/th>\n<th style=\"padding: 10px 12px; border: 1px solid #660000; text-align: right; width: 16%;\">Debit (Rp)<\/th>\n<th style=\"padding: 10px 12px; border: 1px solid #660000; text-align: right; width: 17%;\">Kredit (Rp)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #fff;\">\n<td style=\"border: 1px solid #ddd; padding: 8px;\">31 Des<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">Beban Perlengkapan<br \/>\n<em>Perlengkapan Kantor<\/em><\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">5.000.000<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background: #f9f9f9;\">\n<td style=\"border: 1px solid #ddd; padding: 8px;\"><\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">(Mencatat pemakaian perlengkapan)<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">\u2013<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">5.000.000<\/td>\n<\/tr>\n<tr style=\"background: #fff;\">\n<td style=\"border: 1px solid #ddd; padding: 8px;\">31 Des<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">Beban Sewa<br \/>\n<em>Sewa Dibayar di Muka<\/em><\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">8.000.000<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background: #f9f9f9;\">\n<td style=\"border: 1px solid #ddd; padding: 8px;\"><\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">(Mencatat sewa yang telah jatuh tempo 4 bulan)<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">\u2013<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">8.000.000<\/td>\n<\/tr>\n<tr style=\"background: #fff;\">\n<td style=\"border: 1px solid #ddd; padding: 8px;\">31 Des<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">Beban Penyusutan Peralatan<br \/>\n<em>Akumulasi Penyusutan Peralatan<\/em><\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">5.000.000<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background: #f9f9f9;\">\n<td style=\"border: 1px solid #ddd; padding: 8px;\"><\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">(Mencatat penyusutan peralatan 1 tahun)<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">\u2013<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">5.000.000<\/td>\n<\/tr>\n<tr style=\"background: #fff;\">\n<td style=\"border: 1px solid #ddd; padding: 8px;\">31 Des<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">Pendapatan Diterima di Muka<br \/>\n<em>Pendapatan Jasa<\/em><\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">10.000.000<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background: #f9f9f9;\">\n<td style=\"border: 1px solid #ddd; padding: 8px;\"><\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">(Mencatat pendapatan yang telah dihasilkan)<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">\u2013<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">10.000.000<\/td>\n<\/tr>\n<tr style=\"background: #fff;\">\n<td style=\"border: 1px solid #ddd; padding: 8px;\">31 Des<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">Beban Gaji<br \/>\n<em>Utang Gaji<\/em><\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">5.000.000<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">\u2013<\/td>\n<\/tr>\n<tr style=\"background: #f9f9f9;\">\n<td style=\"border: 1px solid #ddd; padding: 8px;\"><\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px;\">(Mencatat gaji yang masih harus dibayar)<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">\u2013<\/td>\n<td style=\"border: 1px solid #ddd; padding: 8px; text-align: right;\">5.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h2><strong>Kesimpulan\u00a0<\/strong><\/h2>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:5379c373-1e82-41ef-8246-6ccc760e13ad-9\" data-testid=\"conversation-turn-4\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"ff3febdf-80e3-4918-b400-bdca3d41cb69\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word dark markdown-new-styling\">\n<p data-start=\"4121\" data-end=\"4470\">Jurnal penyesuaian merupakan proses penting di akhir periode untuk memastikan pendapatan dan beban diakui secara tepat sesuai prinsip akrual dan SAK. Melalui langkah yang lebih ter struktur mulai dari analisis neraca saldo, pengumpulan data, perhitungan, hingga pencatatan perusahaan dapat meminimalkan kesalahan dan meningkatkan keandalan laporan keuangan.<\/p>\n<p data-start=\"4472\" data-end=\"4803\" data-is-last-node=\"\" data-is-only-node=\"\">Penerapan jurnal penyesuaian yang konsisten tidak hanya memenuhi kewajiban akuntansi, tetapi juga membantu menjaga transparansi serta kualitas informasi keuangan. Untuk memahami konteks pencatatan secara lebih menyeluruh, Anda juga dapat mempelajari tahapan dalam<a href=\"https:\/\/www.total-erp.com\/blog\/cara-membuat-laporan-keuangan-excel\/\"> penyusunan laporan keuangan perusahaan<\/a> anda.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h2><strong>FAQ Seputar Jurnal Penyesuaian<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><b>Apa perbedaan antara jurnal penyesuaian dan jurnal koreksi?<\/b><\/summary>\n<p><span style=\"font-weight: 400;\">Jurnal penyesuaian dibuat untuk mencatat transaksi yang sudah terjadi namun belum tercatat (seperti beban yang masih harus dibayar) atau untuk mengalokasikan pendapatan dan beban ke periode yang tepat. Sementara itu, jurnal koreksi dibuat untuk memperbaiki kesalahan pencatatan yang sudah terjadi sebelumnya, misalnya salah memasukkan angka atau akun.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><b>Kapan waktu yang tepat untuk membuat jurnal penyesuaian?<\/b><\/summary>\n<p><span style=\"font-weight: 400;\">Jurnal penyesuaian selalu dibuat pada akhir periode akuntansi, sebelum laporan keuangan disusun. Ini bisa dilakukan pada akhir bulan, kuartal, atau tahun, tergantung pada siklus pelaporan perusahaan.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><b>Apa yang terjadi jika perusahaan jasa tidak membuat jurnal penyesuaian?<\/b><\/summary>\n<p><span style=\"font-weight: 400;\">Jika tidak dibuat, laporan keuangan akan menjadi tidak akurat. Laba atau rugi perusahaan bisa jadi terlalu tinggi atau terlalu rendah, dan nilai aset serta liabilitas yang disajikan di neraca tidak akan mencerminkan kondisi yang sebenarnya. Hal ini dapat menyebabkan pengambilan keputusan bisnis yang salah.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><b>Apakah jurnal penyesuaian memengaruhi posisi kas perusahaan?<\/b><\/summary>\n<p><span style=\"font-weight: 400;\">Tidak. Jurnal penyesuaian tidak pernah melibatkan akun kas. Tujuannya adalah untuk mencocokkan pendapatan dan beban pada periode yang tepat (basis akrual), bukan untuk mencatat penerimaan atau pengeluaran kas.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><b>Bagaimana jurnal penyesuaian membantu dalam perhitungan pajak?<\/b><\/summary>\n<p><span style=\"font-weight: 400;\">Dengan memastikan semua pendapatan dan beban tercatat pada periode yang benar, jurnal penyesuaian menghasilkan angka laba bersih yang akurat. Laba bersih inilah yang menjadi dasar perhitungan Pajak Penghasilan (PPh) badan, sehingga perusahaan membayar pajak sesuai dengan jumlah yang seharusnya.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><b>Apakah semua perusahaan jasa wajib membuat jurnal penyesuaian?<\/b><\/summary>\n<p><span style=\"font-weight: 400;\">Ya, semua perusahaan yang menggunakan basis akuntansi akrual, termasuk perusahaan jasa, wajib membuat jurnal penyesuaian. Ini adalah syarat mutlak untuk menyajikan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan (SAK) yang berlaku.<\/span><\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pada akhir periode, jurnal penyesuaian berfungsi memastikan seluruh pendapatan dan beban dicatat pada periode terjadinya sesuai prinsip yang ada. Tanpa proses ini, laporan keuangan berisiko menampilkan angka laba atau aset yang tidak mencerminkan kondisi sebenarnya sehingga bisa berakibat memengaruhi evaluasi kinerja maupun perencanaan anggaran. Secara definisi, jurnal penyesuaian adalah pencatatan tambahan di akhir periode untuk [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":172850,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-172844","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>Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa &#187; HashMicro Indonesia<\/title>\n<meta name=\"description\" content=\"Pelajari cara membuat jurnal penyesuaian perusahaan jasa dengan akun, contoh kasus, dan langkah-langkah untuk laporan keuangan akurat.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa\" \/>\n<meta property=\"og:description\" content=\"Pelajari cara membuat jurnal penyesuaian perusahaan jasa dengan akun, contoh kasus, dan langkah-langkah untuk laporan keuangan akurat.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\" \/>\n<meta property=\"og:site_name\" content=\"HashMicro Indonesia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hashmicro\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-21T04:05:30+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-18T09:20:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Jurnal-Penyesuaian-Perusahaan-Jasa-Panduan-Akurat-2025.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"338\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Dewi Sartika\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:site\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dewi Sartika\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\"},\"author\":{\"name\":\"Dewi Sartika\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/person\/9d2e46cf3129df0cdcfe1ea9bbdb74f1\"},\"headline\":\"Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa\",\"datePublished\":\"2025-10-21T04:05:30+00:00\",\"dateModified\":\"2026-02-18T09:20:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\"},\"wordCount\":1614,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Jurnal-Penyesuaian-Perusahaan-Jasa-Panduan-Akurat-2025.webp\",\"articleSection\":[\"Accounting\"],\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\",\"url\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\",\"name\":\"Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa &#187; HashMicro Indonesia\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Jurnal-Penyesuaian-Perusahaan-Jasa-Panduan-Akurat-2025.webp\",\"datePublished\":\"2025-10-21T04:05:30+00:00\",\"dateModified\":\"2026-02-18T09:20:55+00:00\",\"description\":\"Pelajari cara membuat jurnal penyesuaian perusahaan jasa dengan akun, contoh kasus, dan langkah-langkah untuk laporan keuangan akurat.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#breadcrumb\"},\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#primaryimage\",\"url\":\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Jurnal-Penyesuaian-Perusahaan-Jasa-Panduan-Akurat-2025.webp\",\"contentUrl\":\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Jurnal-Penyesuaian-Perusahaan-Jasa-Panduan-Akurat-2025.webp\",\"width\":600,\"height\":338,\"caption\":\"Jurnal Penyesuaian Perusahaan Jasa: Panduan Akurat 2025\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.hashmicro.com\/id\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#website\",\"url\":\"https:\/\/www.hashmicro.com\/id\/blog\/\",\"name\":\"HashMicro Indonesia\",\"description\":\"Blog Software Manajemen Bisnis Indonesia #1\",\"publisher\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.hashmicro.com\/id\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"id\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#organization\",\"name\":\"HashMicro Indonesia\",\"url\":\"https:\/\/www.hashmicro.com\/id\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/11\/hashmicro-logo-blog.webp\",\"contentUrl\":\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/11\/hashmicro-logo-blog.webp\",\"width\":924,\"height\":121,\"caption\":\"HashMicro Indonesia\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/hashmicro\",\"https:\/\/x.com\/hashmicro\",\"https:\/\/www.linkedin.com\/company\/hashmicro\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/person\/9d2e46cf3129df0cdcfe1ea9bbdb74f1\",\"name\":\"Dewi Sartika\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Dewi-Sartika-2-96x96.webp\",\"contentUrl\":\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Dewi-Sartika-2-96x96.webp\",\"caption\":\"Dewi Sartika\"},\"description\":\"Berbekal pengalaman selama 6 tahun dalam industri SaaS, Dewi telah menjadi praktisi untuk penulisan artikel terkait accounting dan bidang keuangan. Ia berfokus menulis artikel seputar Laporan keuangan (neraca, laba rugi, arus kas), standar akuntansi (PSAK, IFRS, GAAP), perpajakan (e-faktur, PPn, tax planning), dan manajemen biaya.\",\"sameAs\":[\"https:\/\/www.hashmicro.com\/id\/\"],\"gender\":\"Perempuan\",\"knowsAbout\":[\"Akuntansi\",\"Keuangan\",\"Pembukuan\"],\"knowsLanguage\":[\"Inggris\",\"Indonesia\"],\"jobTitle\":\"Senior Content Writer\",\"url\":\"https:\/\/www.hashmicro.com\/id\/blog\/author\/dewisartika\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa &#187; HashMicro Indonesia","description":"Pelajari cara membuat jurnal penyesuaian perusahaan jasa dengan akun, contoh kasus, dan langkah-langkah untuk laporan keuangan akurat.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/","og_locale":"id_ID","og_type":"article","og_title":"Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa","og_description":"Pelajari cara membuat jurnal penyesuaian perusahaan jasa dengan akun, contoh kasus, dan langkah-langkah untuk laporan keuangan akurat.","og_url":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/","og_site_name":"HashMicro Indonesia","article_publisher":"https:\/\/www.facebook.com\/hashmicro","article_published_time":"2025-10-21T04:05:30+00:00","article_modified_time":"2026-02-18T09:20:55+00:00","og_image":[{"width":600,"height":338,"url":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Jurnal-Penyesuaian-Perusahaan-Jasa-Panduan-Akurat-2025.webp","type":"image\/webp"}],"author":"Dewi Sartika","twitter_card":"summary_large_image","twitter_creator":"@hashmicro","twitter_site":"@hashmicro","twitter_misc":{"Ditulis oleh":"Dewi Sartika","Estimasi waktu membaca":"10 menit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#article","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/"},"author":{"name":"Dewi Sartika","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/person\/9d2e46cf3129df0cdcfe1ea9bbdb74f1"},"headline":"Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa","datePublished":"2025-10-21T04:05:30+00:00","dateModified":"2026-02-18T09:20:55+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/"},"wordCount":1614,"commentCount":0,"publisher":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/#organization"},"image":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Jurnal-Penyesuaian-Perusahaan-Jasa-Panduan-Akurat-2025.webp","articleSection":["Accounting"],"inLanguage":"id","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/","url":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/","name":"Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa &#187; HashMicro Indonesia","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#primaryimage"},"image":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Jurnal-Penyesuaian-Perusahaan-Jasa-Panduan-Akurat-2025.webp","datePublished":"2025-10-21T04:05:30+00:00","dateModified":"2026-02-18T09:20:55+00:00","description":"Pelajari cara membuat jurnal penyesuaian perusahaan jasa dengan akun, contoh kasus, dan langkah-langkah untuk laporan keuangan akurat.","breadcrumb":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#breadcrumb"},"inLanguage":"id","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/"]}]},{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#primaryimage","url":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Jurnal-Penyesuaian-Perusahaan-Jasa-Panduan-Akurat-2025.webp","contentUrl":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Jurnal-Penyesuaian-Perusahaan-Jasa-Panduan-Akurat-2025.webp","width":600,"height":338,"caption":"Jurnal Penyesuaian Perusahaan Jasa: Panduan Akurat 2025"},{"@type":"BreadcrumbList","@id":"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hashmicro.com\/id\/blog\/"},{"@type":"ListItem","position":2,"name":"Panduan Efektif Jurnal Penyesuaian Perusahaan Jasa"}]},{"@type":"WebSite","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#website","url":"https:\/\/www.hashmicro.com\/id\/blog\/","name":"HashMicro Indonesia","description":"Blog Software Manajemen Bisnis Indonesia #1","publisher":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hashmicro.com\/id\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"id"},{"@type":"Organization","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#organization","name":"HashMicro Indonesia","url":"https:\/\/www.hashmicro.com\/id\/blog\/","logo":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/11\/hashmicro-logo-blog.webp","contentUrl":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/11\/hashmicro-logo-blog.webp","width":924,"height":121,"caption":"HashMicro Indonesia"},"image":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/hashmicro","https:\/\/x.com\/hashmicro","https:\/\/www.linkedin.com\/company\/hashmicro"]},{"@type":"Person","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/person\/9d2e46cf3129df0cdcfe1ea9bbdb74f1","name":"Dewi Sartika","image":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Dewi-Sartika-2-96x96.webp","contentUrl":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Dewi-Sartika-2-96x96.webp","caption":"Dewi Sartika"},"description":"Berbekal pengalaman selama 6 tahun dalam industri SaaS, Dewi telah menjadi praktisi untuk penulisan artikel terkait accounting dan bidang keuangan. Ia berfokus menulis artikel seputar Laporan keuangan (neraca, laba rugi, arus kas), standar akuntansi (PSAK, IFRS, GAAP), perpajakan (e-faktur, PPn, tax planning), dan manajemen biaya.","sameAs":["https:\/\/www.hashmicro.com\/id\/"],"gender":"Perempuan","knowsAbout":["Akuntansi","Keuangan","Pembukuan"],"knowsLanguage":["Inggris","Indonesia"],"jobTitle":"Senior Content Writer","url":"https:\/\/www.hashmicro.com\/id\/blog\/author\/dewisartika\/"}]}},"focus_keyword":"jurnal penyesuaian perusahaan jasa","order_j":"","_links":{"self":[{"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/posts\/172844","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/users\/164"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/comments?post=172844"}],"version-history":[{"count":14,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/posts\/172844\/revisions"}],"predecessor-version":[{"id":189180,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/posts\/172844\/revisions\/189180"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/media\/172850"}],"wp:attachment":[{"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/media?parent=172844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/categories?post=172844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/tags?post=172844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}