{"id":192243,"date":"2026-04-13T11:01:08","date_gmt":"2026-04-13T04:01:08","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=192243"},"modified":"2026-04-13T11:10:00","modified_gmt":"2026-04-13T04:10:00","slug":"laporan-keuangan-perusahaan-dagang","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/laporan-keuangan-perusahaan-dagang\/","title":{"rendered":"Contoh Laporan Keuangan Perusahaan Dagang Excel Lengkap"},"content":{"rendered":"<p>Laporan keuangan perusahaan dagang adalah bagian penting dalam pencatatan bisnis karena digunakan untuk melihat kondisi keuangan selama satu periode. Melalui laporan ini, perusahaan dapat mencatat transaksi penjualan, pembelian, arus kas, hingga posisi aset dan kewajiban secara lebih terstruktur.<\/p>\n<p>Setiap jenis laporan memiliki fungsi yang berbeda dalam menunjukkan aktivitas keuangan perusahaan dagang. Laporan laba rugi digunakan untuk melihat hasil usaha, laporan arus kas mencatat keluar masuk kas, laporan pembelian merangkum transaksi barang, sedangkan neraca menunjukkan posisi keuangan pada waktu tertentu.<\/p>\n<p>Meski formatnya bisa disusun secara manual, laporan keuangan perusahaan dagang tetap perlu dibuat dengan susunan yang rapi agar mudah dibaca dan dicatat. Karena itu, memahami contoh setiap laporan dapat membantu perusahaan menyesuaikan format pencatatan sesuai kebutuhan usahanya.<\/p>\n<style>\r\n\t.takeaways-container {\r\n\t\tmargin: 20px 0;\r\n\t\tfont-family: sans-serif;\r\n\t}\r\n\t.box-content {\r\n\t\tbackground-color: #fffacd;\r\n\t\tbox-shadow: 0 4px 8px rgba(0, 0, 0, 0.1);\r\n\t\tborder-radius: 25px;\r\n\t\tpadding: 25px;\r\n\t}\r\n\t.title {\r\n\t\tmargin-bottom: 20px;\r\n\t}\r\n\t.title p {\r\n\t\tdisplay: inline-block;\r\n\t\tbackground-color: #8A0E19;\r\n\t\tcolor: #ffffff;\r\n\t\tpadding: 8px 15px;\r\n\t\tborder-radius: 8px;\r\n\t\tfont-size: 22px;\r\n\t\tfont-weight: bold;\r\n\t\tmargin: 0;\r\n\t}\r\n\t.item {\r\n\t\tdisplay: flex;\r\n\t\talign-items: flex-start;\r\n\t\tmargin-bottom: 12px;\r\n\t}\r\n\t.item .circle {\r\n\t\twidth: 8px;\r\n\t\theight: 8px;\r\n\t\tbackground-color: #000000;\r\n\t\tborder-radius: 50%;\r\n\t\tmargin-right: 12px;\r\n\t\tflex-shrink: 0;\r\n\t\tmargin-top: 8px;\r\n\t}\r\n\t.item p {\r\n\t\tmargin: 0;\r\n\t\tfont-size: 16px;\r\n\t\tline-height: 1.6;\r\n\t}\r\n\t.item p a {\r\n\t\tcolor: #8A0E19;\r\n\t\tfont-weight: normal;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.item p a:hover {\r\n\t\ttext-decoration: underline;\r\n\t}\r\n\t.button-wrapper {\r\n\t\tmargin-top: 25px;\r\n\t}\r\n\t.submit-button {\r\n\t\tbackground-color: #8a0e19;\r\n\t\tcolor: #fff !important;\r\n\t\ttransition: all .3s ease;\r\n\t\tpadding: 12px 28px;\r\n\t\tdisplay: inline-block;\r\n\t\tborder-radius: 12px;\r\n\t\tfont-size: 16px;\r\n\t\tfont-weight: bold;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.submit-button:hover {\r\n\t\tbackground-color: #991b26;\r\n\t}\r\n\t@media (max-width: 767px) {\r\n\t\t.takeaways-container {\r\n\t\t\theight: auto;\r\n\t\t\tpadding: 0;\r\n\t\t}\r\n\t\t.box-content {\r\n\t\t\tpadding: 24px;\r\n\t\t}\r\n\t\t.content,\r\n\t\t.main-content,\r\n\t\t.list-item {\r\n\t\t\twidth: 100%;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<div class=\"takeaways-container\">\r\n\t<div class=\"box-content\">\r\n\t\t<div class=\"content\">\r\n\t\t\t<div class=\"title\">\r\n\t\t\t\t<p>Key Takeaways<\/p>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"main-content\">\r\n\t\t\t\t<div class=\"list-item\">\r\n\t\t\t\t\t<div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#apa-itu-laporan-keuangan-perusahaan\">Laporan keuangan perusahaan<\/a> dagang membantu mencatat penjualan, pembelian, arus kas, dan posisi keuangan secara lebih terstruktur.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p>Setiap laporan, <a href=\"#conton-laporan-laba-rugi\">seperti laba rugi<\/a>, arus kas, pembelian, dan neraca, menunjukkan fungsi keuangan yang berbeda.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p>Meski banyak bisnis <a href=\"#excel\">masih memakai Excel,<\/a> format laporan tetap perlu dibuat rapi agar lebih mudah digunakan.<\/p><\/div>\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n<!-- \t\t\t<div class=\"button-wrapper\">\r\n\t\t\t\t<a href=\"https:\/\/www.equiperp.com\/tour-produk-gratis\/?medium=key-takeaways\" class=\"submit-button\">Klik untuk Demo Gratis!<\/a>\r\n\t\t\t<\/div> -->\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/div><span data-sheets-root=\"1\"><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><\/p>\n<h2><b><span id=\"apa-itu-laporan-keuangan-perusahaan\">Apa Itu Perusahaan Dagang?<\/span><\/b><\/h2>\n<p>Perusahaan dagang adalah usaha yang membeli lalu menjual kembali barang kepada konsumen tanpa mengubah bentuk atau fungsi utamanya. Barang yang dijual biasanya berupa produk fisik, seperti pakaian, perhiasan, makanan, atau kendaraan. Karena prosesnya cukup sederhana, jenis usaha ini sering dianggap lebih mudah dijalankan.<\/p>\n<p>Keuntungan perusahaan dagang berasal dari hasil penjualan barang. Produk yang dipasarkan bisa berupa bahan baku, barang setengah jadi, atau barang jadi. Hal ini berbeda dengan perusahaan jasa yang memperoleh pendapatan dari layanan atau keahlian.<\/p>\n<p>Seperti bisnis lainnya, perusahaan dagang juga perlu menyusun laporan keuangan untuk melihat kondisi usahanya. Laporan ini membantu perusahaan memantau penjualan, laba, dan perkembangan bisnis secara lebih jelas.<\/p>\n<h2><b>Cara Membuat Laporan Perusahaan Dagang<\/b><\/h2>\n<p>Membuat file Excel laporan keuangan perusahaan dagang dimulai dengan menyiapkan beberapa sheet utama, seperti daftar akun, jurnal umum, buku besar, neraca saldo, laporan laba rugi, neraca, dan arus kas. Struktur ini disusun agar pencatatan transaksi penjualan, pembelian, persediaan, piutang, dan utang dapat terhubung dengan jelas.<\/p>\n<p>Pada laporan laba rugi, komponen yang dicatat umumnya meliputi penjualan bersih, harga pokok penjualan, beban usaha, dan laba bersih. Sementara itu, neraca berisi aset, kewajiban, dan ekuitas, sedangkan arus kas mencatat pemasukan serta pengeluaran kas selama periode tertentu.<\/p>\n<p>Banyak orang juga menggunakan template file Excel laporan keuangan perusahaan dagang sebagai acuan, lalu menyesuaikannya dengan kebutuhan bisnis dan format pencatatan yang digunakan.<\/p>\n<h2><b><span id=\"conton-laporan-laba-rugi\">Contoh Laporan Laba Rugi Perusahaan Dagang<\/span><\/b><\/h2>\n<p>Laporan laba rugi menyajikan gambaran tentang aktivitas operasional perusahaan selama satu periode akuntansi. Di dalam laporan ini, perusahaan mencatat pendapatan, beban, serta hasil akhir berupa laba atau rugi yang diperoleh dalam periode tersebut.<\/p>\n<p>Pada perusahaan dagang, komponen yang paling umum muncul meliputi penjualan, beban usaha, dan harga pokok penjualan.<\/p>\n<p>Sebelum membuat laporan laba rugi perusahaan dagang, ada beberapa hal yang perlu dipahami, yaitu:<\/p>\n<ul>\n<li aria-level=\"1\">bentuk atau format laporan laba rugi perusahaan dagang<\/li>\n<li aria-level=\"1\">fungsi dan pengertian setiap komponen dalam laporan<\/li>\n<li aria-level=\"1\">cara menganalisis transaksi keuangan yang akan dicatat<\/li>\n<\/ul>\n<p>Berikut contoh laporan laba rugi perusahaan dagang yang dapat Anda jadikan referensi.<\/p>\n<div style=\"overflow-x: auto; margin: 24px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; font-family: Arial, sans-serif; font-size: 14px; color: #333; background: #fff; border: 1px solid #e5e7eb;\">\n<thead>\n<tr>\n<th style=\"background: #502389; color: #fff; padding: 14px 16px; text-align: center; font-size: 18px; font-weight: bold; border: 1px solid #502389;\" colspan=\"2\">Laporan Laba Rugi Perusahaan Dagang<\/th>\n<\/tr>\n<tr>\n<th style=\"background: #f3ecff; color: #502389; padding: 10px 16px; text-align: center; font-size: 13px; font-weight: 600; border: 1px solid #e5e7eb;\" colspan=\"2\">Periode 31 Desember 2025<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: 600;\">Penjualan Bersih<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp150.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Harga Pokok Penjualan<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp90.000.000<\/td>\n<\/tr>\n<tr style=\"background: #faf7ff;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold; color: #502389;\">Laba Kotor<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold; color: #502389;\">Rp60.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Beban Gaji<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp12.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Beban Sewa<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp8.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Beban Listrik dan Air<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp2.500.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Beban Transportasi<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp1.500.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Beban Administrasi<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp1.000.000<\/td>\n<\/tr>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold;\">Total Beban Usaha<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold;\">Rp25.000.000<\/td>\n<\/tr>\n<tr style=\"background: #f3ecff;\">\n<td style=\"padding: 14px 16px; border: 1px solid #e5e7eb; font-weight: bold; font-size: 15px; color: #502389;\">Laba Bersih<\/td>\n<td style=\"padding: 14px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold; font-size: 15px; color: #502389;\">Rp35.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Laporan Laba Rugi Perusahaan Dagang<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/image-8.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/04\/contoh_laporan_laba_rugi_perusahaan_dagang.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/image-8.webp\" alt=\"Contoh Surat Jalan Barang dan Template\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n<style>\r\n\t.download-wrapper .download-bottom {\r\n\t\tdisplay: none;\r\n\t}\r\n<\/style>\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); 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\r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h2><b>Contoh Laporan Arus Kas Perusahaan Dagang<\/b><\/h2>\n<p>Laporan arus kas adalah laporan keuangan yang menunjukkan aliran kas masuk dan kas keluar perusahaan selama satu periode. Pada perusahaan dagang, isi laporan ini biasanya mencakup penerimaan dari penjualan, pembayaran ke pemasok, biaya operasional, serta transaksi lain yang memengaruhi kas.<\/p>\n<p>Laporan ini disusun untuk melihat kondisi arus kas perusahaan selama periode berjalan. Dari laporan arus kas, perusahaan dapat mengetahui dari mana kas diperoleh, untuk apa kas digunakan, dan berapa saldo kas akhirnya.<\/p>\n<p>Sebelum menyusun laporan arus kas, ada beberapa hal yang perlu dipahami, yaitu:<\/p>\n<ul>\n<li aria-level=\"1\">jenis aktivitas arus kas, seperti operasional, investasi, dan pendanaan<\/li>\n<li aria-level=\"1\">sumber penerimaan dan pengeluaran kas dalam setiap aktivitas<\/li>\n<li aria-level=\"1\">cara menghitung kenaikan atau penurunan kas selama satu periode<\/li>\n<\/ul>\n<p>Berikut contoh laporan arus kas perusahaan dagang yang dapat Anda jadikan referensi.<\/p>\n<div style=\"overflow-x: auto; margin: 24px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; font-family: Arial, sans-serif; font-size: 14px; color: #333; background: #fff; border: 1px solid #e5e7eb;\">\n<thead>\n<tr>\n<th style=\"background: #502389; color: #fff; padding: 14px 16px; text-align: center; font-size: 18px; font-weight: bold; border: 1px solid #502389;\" colspan=\"2\">Laporan Arus Kas Perusahaan Dagang<\/th>\n<\/tr>\n<tr>\n<th style=\"background: #f3ecff; color: #502389; padding: 10px 16px; text-align: center; font-size: 13px; font-weight: 600; border: 1px solid #e5e7eb;\" colspan=\"2\">Periode 31 Desember 2025<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #faf7ff;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold; color: #502389;\" colspan=\"2\">Arus Kas dari Aktivitas Operasional<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Penerimaan kas dari penjualan<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp180.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Pembayaran ke supplier<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">(Rp95.000.000)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Pembayaran gaji karyawan<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">(Rp18.000.000)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Pembayaran beban operasional<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">(Rp7.500.000)<\/td>\n<\/tr>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold;\">Arus Kas Bersih dari Aktivitas Operasional<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold;\">Rp59.500.000<\/td>\n<\/tr>\n<tr style=\"background: #faf7ff;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold; color: #502389;\" colspan=\"2\">Arus Kas dari Aktivitas Investasi<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Pembelian peralatan toko<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">(Rp10.000.000)<\/td>\n<\/tr>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold;\">Arus Kas Bersih dari Aktivitas Investasi<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold;\">(Rp10.000.000)<\/td>\n<\/tr>\n<tr style=\"background: #faf7ff;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold; color: #502389;\" colspan=\"2\">Arus Kas dari Aktivitas Pendanaan<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Tambahan modal pemilik<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp20.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Prive<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">(Rp5.000.000)<\/td>\n<\/tr>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold;\">Arus Kas Bersih dari Aktivitas Pendanaan<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold;\">Rp15.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold;\">Kenaikan Bersih Kas<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold;\">Rp64.500.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Saldo Kas Awal<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp15.500.000<\/td>\n<\/tr>\n<tr style=\"background: #f3ecff;\">\n<td style=\"padding: 14px 16px; border: 1px solid #e5e7eb; font-weight: bold; font-size: 15px; color: #502389;\">Saldo Kas Akhir<\/td>\n<td style=\"padding: 14px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold; font-size: 15px; color: #502389;\">Rp80.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Laporan Arus Kas Perusahaan Dagang<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/image-8.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/04\/laporan_arus_kas_perusahaan_dagang.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/image-8.webp\" alt=\"Contoh Surat Jalan Barang dan Template\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n<style>\r\n\t.download-wrapper .download-bottom {\r\n\t\tdisplay: none;\r\n\t}\r\n<\/style>\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); 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Dalam laporan ini, perusahaan biasanya mencantumkan informasi seperti tanggal transaksi, nama pemasok, nama barang, kuantitas, harga satuan, dan total pembelian.<\/p>\n<p>Dokumen ini membantu menunjukkan bagaimana aktivitas pengadaan barang berlangsung dalam periode tertentu. Karena itu, isi laporannya perlu disusun secara rinci agar setiap transaksi pembelian dapat terlihat dengan jelas.<\/p>\n<p>Beberapa hal yang biasanya dicantumkan dalam laporan pembelian antara lain:<\/p>\n<ul>\n<li aria-level=\"1\">tanggal pembelian<\/li>\n<li aria-level=\"1\">nama supplier atau pemasok<\/li>\n<li aria-level=\"1\">jenis dan jumlah barang yang dibeli<\/li>\n<li aria-level=\"1\">harga beli per unit<\/li>\n<li aria-level=\"1\">total nilai pembelian<\/li>\n<\/ul>\n<p>Berikut contoh laporan pembelian perusahaan dagang yang dapat Anda gunakan sebagai referensi.<\/p>\n<div style=\"overflow-x: auto; margin: 24px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; font-family: Arial, sans-serif; font-size: 14px; color: #333; background: #fff; border: 1px solid #e5e7eb;\">\n<thead>\n<tr>\n<th style=\"background: #502389; color: #fff; padding: 14px 16px; text-align: center; font-size: 18px; font-weight: bold; border: 1px solid #502389;\" colspan=\"6\">Laporan Pembelian Perusahaan Dagang<\/th>\n<\/tr>\n<tr>\n<th style=\"background: #f3ecff; color: #502389; padding: 10px 16px; text-align: center; font-size: 13px; font-weight: 600; border: 1px solid #e5e7eb;\" colspan=\"6\">Periode Januari 2025<\/th>\n<\/tr>\n<tr style=\"background: #faf7ff;\">\n<th style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: left;\">Tanggal<\/th>\n<th style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: center;\">No. Faktur<\/th>\n<th style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: left;\">Supplier<\/th>\n<th style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: left;\">Nama Barang<\/th>\n<th style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: center;\">Jumlah<\/th>\n<th style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: center;\">Total Pembelian<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">03\/01\/25<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">PB-001<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">PT Sumber Niaga<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">Beras 25 kg<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: center;\">20<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">Rp12.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">08\/01\/25<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">PB-002<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">CV Maju Jaya<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">Minyak Goreng 2 L<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: center;\">50<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">Rp8.500.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">14\/01\/25<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">PB-003<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">PT Nusantara Abadi<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">Gula Pasir 1 kg<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: center;\">100<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">Rp7.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">21\/01\/25<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">PB-004<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">CV Sentosa<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb;\">Tepung Terigu 1 kg<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: center;\">80<\/td>\n<td style=\"padding: 12px 14px; border: 1px solid #e5e7eb; text-align: right;\">Rp5.600.000<\/td>\n<\/tr>\n<tr style=\"background: #f3ecff;\">\n<td style=\"padding: 14px 16px; border: 1px solid #e5e7eb; font-weight: bold; font-size: 15px; color: #502389; text-align: right;\" colspan=\"5\">Total Pembelian<\/td>\n<td style=\"padding: 14px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold; font-size: 15px; color: #502389;\">Rp33.100.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Laporan Pembelian Perusahaan Dagang<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/image-8.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/04\/laporan_pembelian_perusahaan_dagang.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/image-8.webp\" alt=\"Contoh Surat Jalan Barang dan Template\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n<style>\r\n\t.download-wrapper .download-bottom {\r\n\t\tdisplay: none;\r\n\t}\r\n<\/style>\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); *\/\r\n\t}\r\n\r\n\t.opacity-ef{\r\n\t\tposition: absolute;\r\n\t\tdisplay: block;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\tbottom: 0;\r\n\t\tbackground-image: linear-gradient(180deg, rgba(255, 255, 255, 0.00) 35%, #FFF 88%);\r\n\t\tbackdrop-filter: blur(1px);\r\n\t\tz-index: 1;\r\n\t\twidth: 100%;\r\n\t}\r\n\t\r\n\t.download-wrapper.new{\r\n\t\tbackground: unset;\r\n\t\tpadding: 40px 16px;\r\n\t\tborder-radius: unset;\r\n\t\tborder-bottom: 2px solid #D9D9D9;\r\n\t\tborder-top: 2px solid #D9D9D9;\r\n\t}\r\n\t\r\n\t.icon-unduh{\r\n\t\tbackground-image: url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/11\/icon-unduh.webp');\r\n\t\tbackground-size: cover;\r\n\t\tbackground-repeat: no-repeat;\r\n\t\tbackground-position: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn{\r\n\t\twidth: 200px;\r\n\t\tpadding: 10px 14px;\r\n\t\tmargin-right: 16px;\r\n\t\tcolor: #FFF !important;\r\n\t\tbox-shadow: 5px 6px 16px 0px rgba(0, 0, 0, 0.25);\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new .downloadBtn:last-child{\r\n\t\tmargin-right: 0;\r\n\t}\r\n\t\r\n\t.new .download-desc{\r\n\t\tcolor: #282828 !important;\r\n\t\ttext-align: center;\r\n\t\tfont-size: 27px !important;\r\n\t\tfont-style: normal;\r\n\t\tfont-weight: 700;\r\n\t\tline-height: 28px;\r\n\t\tmargin-bottom: 24px !important;\r\n\t}\r\n\t\r\n\t.btn-pdf{\r\n\t\tborder: 2px solid #D01517;\r\n\t\tbackground: #D01517;\r\n\t}\r\n\t\r\n\t.btn-word{\r\n\t\tborder: 2px solid #25589A;\r\n\t\tbackground: #25589A;\r\n\t}\r\n\t\r\n\t.btn-excel{\r\n\t\tborder: 2px solid #20744A;\r\n\t\tbackground: #20744A;\r\n\t}\r\n\t\r\n\t.d-none{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t@media (min-width:992px) and (max-width:1399px){\r\n\t\tp.download-text{\r\n\t\t\tfont-size: 14px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\t\t.button-wrapper{\r\n\t\t\tdisplay: block;\r\n\t\t}\r\n\t\t\r\n\t\t.new .downloadBtn{\r\n\t\t\twidth: 100%;\r\n\t\t\tmargin-left: 0;\r\n\t\t\tmargin-right: 0;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.download-bottom{\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t\t\r\n\t\t.download-top{\r\n\t\t\tdisplay: block;\r\n\t\t\tmargin-bottom: 16px;\r\n\t\t}\r\n\t\t\r\n\t\t.new .download-desc{\r\n\t\t\tmargin-bottom: 16px !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:576px){\r\n\t\t.download-top{\r\n\t\t\theight: 120px;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.querySelectorAll('.downloadBtn').forEach(button=>{\r\n\t\tconst formatData = button.getAttribute('data-format');\r\n\t\tconst btnText = button.querySelector('.download-text');\r\n\t\tconst linkData = button.getAttribute('data-link');\r\n\t\tconst iconUnduh = button.querySelector('.icon-unduh');\r\n\t\tconst popupContent = button.getAttribute('popup-content');\r\n\t\t\r\n\t\tif(formatData == 'pdf'){\r\n\t\t\tbutton.classList.add('btn-pdf'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<h2><b>Contoh Laporan Neraca Perusahaan Dagang<\/b><\/h2>\n<p>Laporan neraca perusahaan dagang adalah laporan keuangan yang menunjukkan posisi keuangan perusahaan pada satu waktu tertentu. Di dalamnya tercantum tiga komponen utama, yaitu aset, kewajiban, dan ekuitas.<\/p>\n<p>Melalui laporan ini, perusahaan dapat melihat jumlah harta yang dimiliki, kewajiban yang harus dibayar, serta nilai modal yang tersisa. Karena itu, penyusunan neraca perlu dilakukan dengan rinci agar kondisi keuangan perusahaan dapat tergambar secara jelas.<\/p>\n<p>Beberapa unsur yang biasanya ada dalam laporan neraca meliputi:<\/p>\n<ul>\n<li aria-level=\"1\">aset lancar, seperti kas, piutang, dan persediaan<\/li>\n<li aria-level=\"1\">aset tetap, seperti peralatan atau kendaraan<\/li>\n<li aria-level=\"1\">kewajiban jangka pendek dan jangka panjang<\/li>\n<li aria-level=\"1\">ekuitas atau modal pemilik<\/li>\n<\/ul>\n<p>Berikut contoh laporan neraca perusahaan dagang yang dapat Anda jadikan referensi.<\/p>\n<div style=\"overflow-x: auto; margin: 24px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; font-family: Arial, sans-serif; font-size: 14px; color: #333; background: #fff; border: 1px solid #e5e7eb;\">\n<thead>\n<tr>\n<th style=\"background: #502389; color: #fff; padding: 14px 16px; text-align: center; font-size: 18px; font-weight: bold; border: 1px solid #502389;\" colspan=\"2\">Laporan Neraca Perusahaan Dagang<\/th>\n<\/tr>\n<tr>\n<th style=\"background: #f3ecff; color: #502389; padding: 10px 16px; text-align: center; font-size: 13px; font-weight: 600; border: 1px solid #e5e7eb;\" colspan=\"2\">Per 31 Desember 2025<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #faf7ff;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold; color: #502389;\" colspan=\"2\">Aset<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Kas<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp80.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Piutang Usaha<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp25.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Persediaan Barang Dagang<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp45.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Peralatan<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp30.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Akumulasi Penyusutan<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">(Rp5.000.000)<\/td>\n<\/tr>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold;\">Total Aset<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold;\">Rp175.000.000<\/td>\n<\/tr>\n<tr style=\"background: #faf7ff;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold; color: #502389;\" colspan=\"2\">Liabilitas<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Utang Usaha<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp20.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Utang Bank<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp35.000.000<\/td>\n<\/tr>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold;\">Total Liabilitas<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold;\">Rp55.000.000<\/td>\n<\/tr>\n<tr style=\"background: #faf7ff;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold; color: #502389;\" colspan=\"2\">Ekuitas<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Modal Pemilik<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp85.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb;\">Laba Ditahan<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right;\">Rp35.000.000<\/td>\n<\/tr>\n<tr style=\"background: #f9fafb;\">\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; font-weight: bold;\">Total Ekuitas<\/td>\n<td style=\"padding: 12px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold;\">Rp120.000.000<\/td>\n<\/tr>\n<tr style=\"background: #f3ecff;\">\n<td style=\"padding: 14px 16px; border: 1px solid #e5e7eb; font-weight: bold; font-size: 15px; color: #502389;\">Total Liabilitas dan Ekuitas<\/td>\n<td style=\"padding: 14px 16px; border: 1px solid #e5e7eb; text-align: right; font-weight: bold; font-size: 15px; color: #502389;\">Rp175.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Laporan Neraca Perusahaan Dagang<\/p>\r\n\t\r\n\t<div class=\"download-top\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/image-8.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\r\n  \t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"template\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/04\/laporan_neraca_perusahaan_dagang.xlsx\"\r\n\t\t\tdata-format=\"excel\">\r\n\t\t\t<div class=\"icon-unduh\"><\/div>\r\n\t\t\t<p class=\"download-text\" style=\"\">Download Sekarang<\/p>\r\n\t\t<\/button>\r\n\t\t\r\n  \t\t\t<\/div>\r\n\t\r\n\t\t<div class=\"download-bottom\" style=\"position: relative;\">\r\n\t\t<div class=\"opacity-ef\"><\/div>\r\n\t\t<img decoding=\"async\" class=\"download-img\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/image-8.webp\" alt=\"Contoh Surat Jalan Barang dan Template\">\r\n\t<\/div>\r\n\t<\/div>\r\n\r\n<style>\r\n\t.download-wrapper .download-bottom {\r\n\t\tdisplay: none;\r\n\t}\r\n<\/style>\r\n\r\n<style>\r\n\t.button-wrapper{\r\n\t\tdisplay: flex;\r\n\t\talign-items: center;\r\n\t\tjustify-content: center;\r\n\t}\r\n\t\r\n\t.new p.download-text{\r\n\t\tmargin-bottom: 0;\r\n\t\tcolor: #9C171E;\r\n\t}\r\n\t\r\n\t.color-me-white{\r\n\t\tcolor: #FFF !important;\r\n\t}\r\n\t.download-bottom, .download-top{\r\n\t\tmargin-top: 32px;\r\n\t\theight: 250px;\r\n\t\toverflow: hidden;\r\n\t\tborder-radius: 8px 8px 0 0;\r\n\t}\r\n\t\r\n\t.download-top{\r\n\t\tdisplay: none;\r\n\t}\r\n\t\r\n\t.download-img{\r\n\t\twidth: 100%;\r\n\/* \t\tfilter: blur(1px); 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\r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download PDF\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/teenyicons_pdf-solid.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'word'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Word\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/file-icons_microsoft-word.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'excel'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Excel\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/vscode-icons_file-type-excel2.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'docs'){\r\n\t\t\tbutton.classList.add('btn-word'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Docs\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googledocs.webp')\"\r\n\t\t}\r\n\t\tif(formatData == 'sheet'){\r\n\t\t\tbutton.classList.add('btn-excel'); \r\n\t\t\tbtnText.classList.add('color-me-white');\r\n\t\t\tbtnText.innerHTML = \"Download Sheet\";\r\n\t\t\ticonUnduh.style.backgroundImage = \"url('https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/12\/simple-icons_googlesheets.webp')\"\r\n\t\t}\r\n\t\t\r\n\t\tif(linkData == ''){\r\n\t\t\tbutton.classList.add('d-none');\r\n\t\t}\r\n\t})\r\n<\/script>\n<p><span id=\"excel\">Excel masih sering digunakan untuk menyusun laporan keuangan perusahaan dagang karena formatnya fleksibel dan mudah diakses. Namun, saat jumlah transaksi mulai bertambah, pencatatan manual di Excel biasanya membutuhkan waktu lebih lama dan lebih teliti.<\/span><\/p>\n<p>Kondisi ini sering terasa ketika perusahaan harus mengelola banyak jenis laporan sekaligus, seperti laba rugi, arus kas, pembelian, dan neraca dalam periode yang sama.<\/p>\n<p>Karena itu, banyak bisnis mulai mempertimbangkan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">software akuntansi yang dapat membantu pencatatan<\/a> menjadi lebih terpusat dan proses pelaporan lebih konsisten.<\/p>\n<h2><b>Kesimpulan<\/b><\/h2>\n<p>Setiap laporan keuangan perusahaan dagang memiliki fungsi yang berbeda, tetapi semuanya saling berkaitan dalam menunjukkan kondisi bisnis secara menyeluruh. Mulai dari laporan laba rugi, arus kas, pembelian, hingga neraca, setiap dokumen membantu perusahaan mencatat transaksi dan melihat posisi keuangan dengan lebih jelas.<\/p>\n<p>Karena itu, penyusunan laporan yang rapi dan sesuai format perlu diperhatikan sejak awal. Dengan memahami contoh dan komponennya, perusahaan dapat menyesuaikan format laporan sesuai kebutuhan pencatatan dan aktivitas usahanya.<\/p>\n<p><span data-sheets-root=\"1\"><\/span><\/p>\n<h2><strong>Pertanyaan Seputar Laporan Keuangan Perusahaan Dagang<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa saja contoh laporan keuangan perusahaan dagang?<\/strong><\/summary>\n<p>Contoh laporan keuangan perusahaan dagang meliputi laporan laba rugi, laporan arus kas, laporan pembelian, dan laporan neraca. Setiap laporan menunjukkan kondisi keuangan dari sisi yang berbeda.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Mengapa perusahaan dagang perlu membuat laporan keuangan?<\/strong><\/summary>\n<p>Laporan keuangan membantu perusahaan mencatat transaksi, memantau kondisi usaha, dan melihat hasil operasional dalam satu periode. Dokumen ini juga digunakan sebagai dasar evaluasi keuangan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apakah laporan keuangan perusahaan dagang bisa dibuat di Excel?<\/strong><\/summary>\n<p>Ya, laporan keuangan perusahaan dagang bisa dibuat di Excel dengan format yang disesuaikan dengan kebutuhan bisnis. Biasanya, file mencakup tabel untuk mencatat transaksi dan rekap laporan keuangan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa perbedaan laporan laba rugi dan neraca pada perusahaan dagang?<\/strong><\/summary>\n<p>Laporan laba rugi menunjukkan pendapatan dan beban dalam satu periode, sedangkan neraca menampilkan posisi aset, kewajiban, dan ekuitas pada waktu tertentu. Keduanya sama-sama penting dalam pencatatan keuangan.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apa saja contoh laporan keuangan perusahaan dagang?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Contoh laporan keuangan perusahaan dagang meliputi laporan laba rugi, laporan arus kas, laporan pembelian, dan laporan neraca. Setiap laporan menunjukkan kondisi keuangan dari sisi yang berbeda.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Mengapa perusahaan dagang perlu membuat laporan keuangan?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Laporan keuangan membantu perusahaan mencatat transaksi, memantau kondisi usaha, dan melihat hasil operasional dalam satu periode. Dokumen ini juga digunakan sebagai dasar evaluasi keuangan.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apakah laporan keuangan perusahaan dagang bisa dibuat di Excel?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Ya, laporan keuangan perusahaan dagang bisa dibuat di Excel dengan format yang disesuaikan dengan kebutuhan bisnis. 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Setiap jenis laporan memiliki fungsi yang berbeda dalam menunjukkan aktivitas keuangan perusahaan dagang. Laporan laba rugi digunakan [&hellip;]<\/p>\n","protected":false},"author":223,"featured_media":192249,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-192243","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>Contoh Laporan Keuangan Perusahaan Dagang Excel Lengkap<\/title>\n<meta name=\"description\" content=\"Download contoh laporan keuangan perusahaan dagang Excel, mulai dari laba rugi, arus kas, pembelian, hingga neraca untuk referensi.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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