{"id":193160,"date":"2026-05-04T16:18:46","date_gmt":"2026-05-04T09:18:46","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=193160"},"modified":"2026-05-04T16:18:46","modified_gmt":"2026-05-04T09:18:46","slug":"outstanding-payment-adalah","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/outstanding-payment-adalah\/","title":{"rendered":"Outstanding Payment: Pengertian, Risiko, dan Cara Mengelola"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Apa itu outstanding payment? Walaupun ada payment dikatanya, nyatanya pembayaran tertunda adalah pembayaran yang belum diselesaikan oleh pihak debitur dalam jangka waktu yang disetujui. Di laporan, utang ini muncul <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/account-receivables-ar\/\"><span style=\"font-weight: 400;\">sebagai piutang usaha (accounts receivable)<\/span><\/a><span style=\"font-weight: 400;\"> yang masih beredar dan belum tertagih.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Artikel ini akan membahas pengertian outstanding payment, jenis-jenisnya, formula menghitungnya, serta lima langkah praktis untuk menguranginya.<\/span><\/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\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: #8a0e19; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#a\">Outstanding payment adalah<\/a> tagihan yang belum dilunasi oleh pelanggan. Beda dengan outstanding check (cek yang sudah diterbitkan dan dicatat) dan accounts payable (kewajiban vendor yang belum dibayarkan).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#b\">Gunakan DSO sebagai<\/a> indikator agregat efisiensi penagihan, bersama aging schedule sebagai peta granular pembayaran\u00a0tertunda, agar monitoring perusahaan tetap akurat.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#c\">Kelola piutang lebih efektif<\/a> dengan 5 strategi ini, mulai dari kontrak jelas hingga sistem terintegrasi, dan unduh Template Aging Schedule Excel gratis sekarang.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>Apa Itu outstanding payment?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Outstanding payment adalah tagihan yang sudah jatuh tempo tapi belum dilunasi oleh pelanggan dan kerap menjadi pemicu utama tersendatnya arus kas perusahaan. Tanpa sistem pemantauan yang tepat, piutang usaha yang menumpuk dapat berkembang <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/piutang-tak-tertagih\/\"><span style=\"font-weight: 400;\">menjadi bad debt<\/span><\/a><span style=\"font-weight: 400;\"> dan menggerus profitabilitas bisnis secara signifikan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sebagai contoh, jika sebuah perusahaan menerbitkan invoice senilai Rp50.000.000 dengan term of payment 30 hari, dan pembeli baru membayar Rp20.000.000 pada hari ke-25, maka sisa Rp30.000.000 tetap dicatat sebagai tagihan terutang hingga lunas. Setelah hari ke-30 dan belum dilunasi, status berubah menjadi overdue.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kalkulasi utang secara manual terbukti memperlambat siklus penagihan. Salah satu sistem akuntansi yang terbaik dari HashMicro yang mengotomasi aging schedule, reminder penagihan, dan credit limit per pelanggan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\r\n    <div class=\"adjustable-banner-wrap\">\r\n        <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\">\r\n            <img decoding=\"async\" loading=\"lazy\"\r\n                 src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/general_accounting_desktop.webp\"\r\n                 data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/general_accounting_desktop.webp\"\r\n                 data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/general_accounting_mobile.webp\"\r\n                 alt=\"AccountingGeneral\"\r\n                 class=\"responsive-image-banner\">\r\n\r\n            \r\n            <div class=\"adjustable-banner-overlay\" style=\"width: 58%\">\r\n                <p class=\"adjustable-banner-text\">Hitung <span class=\"adjustable-highlight\">outstanding payment<\/span> dengan bantuan sistem akuntansi HashMicro!<\/p>\r\n                <div class=\"adjustable-banner-btn\">Jadwalkan Konsultasi<\/div>\r\n            <\/div>\r\n\r\n        <\/a>\r\n    <\/div>\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>\u00a0<\/span><\/p>\n<h2><b><span id=\"a\">Outstanding Payment vs Outstanding Check vs Account Payable<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Tiga istilah ini sering tertukar walau mengacu pada hal yang berbeda. Memahami perbedaannya penting karena perlakuan akuntansi dan dampak ke arus kas pada masing-masing kategori juga berbeda.<\/span><\/p>\n<table style=\"width: 100%; table-layout: fixed;\">\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 8px; text-align: center; width: 20%;\"><b>Istilah<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 8px; text-align: center; width: 27%;\"><b>Definisi Singkat<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 8px; text-align: center; width: 23%;\"><b>Sisi Neraca<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 8px; text-align: center; width: 30%;\"><b>Contoh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; text-align: center; word-wrap: break-word;\"><b>Outstanding Payment<\/b><\/td>\n<td style=\"padding: 8px; word-wrap: break-word;\">Tagihan yang belum dilunasi pelanggan<\/td>\n<td style=\"padding: 8px; word-wrap: break-word;\">Aset (piutang)<\/td>\n<td style=\"padding: 8px; word-wrap: break-word;\">Pelanggan belum bayar invoice Rp 30 juta<\/td>\n<\/tr>\n<tr style=\"background-color: #fce8e6;\">\n<td style=\"padding: 8px; text-align: center; word-wrap: break-word;\"><b>Outstanding Check<\/b><\/td>\n<td style=\"padding: 8px; word-wrap: break-word;\">Cek sudah diterbitkan, belum dicairkan penerima<\/td>\n<td style=\"padding: 8px; word-wrap: break-word;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/kesalahan-dalam-rekonsiliasi-bank\/\">Mempengaruhi rekonsiliasi bank<\/a>, bukan saldo<\/td>\n<td style=\"padding: 8px; word-wrap: break-word;\">Perusahaan kirim cek Rp 10 juta, vendor belum cairkan<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; text-align: center; word-wrap: break-word;\"><b>Account Payable<\/b><\/td>\n<td style=\"padding: 8px; word-wrap: break-word;\">Kewajiban ke vendor yang belum dibayar<\/td>\n<td style=\"padding: 8px; word-wrap: break-word;\">Liabilitas (utang)<\/td>\n<td style=\"padding: 8px; word-wrap: break-word;\">Terima barang Rp 50 juta, belum bayar<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Jenis-Jenis Outstanding Payment<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-193230 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339.webp\" alt=\"Jenis oustanding payment\" width=\"1942\" height=\"664\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339.webp 1942w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339-300x103.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339-1024x350.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339-768x263.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339-1536x525.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339-1228x420.webp 1228w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339-150x51.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339-696x238.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339-1068x365.webp 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Jenis-jenis-oustanding-payment-e1777881042339-1920x656.webp 1920w\" sizes=\"auto, (max-width: 1942px) 100vw, 1942px\" \/><\/p>\n<p>Dalam dunia pembayaran terutang ada tiga beda jenis. Di bawah Anda akan mengenali tiga jenis utang tersebut.<\/p>\n<h3><b>1. Piutang Usaha dari Pelanggan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Jenis paling umum berasal dari penjualan barang atau <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/jurnal-penyesuaian-perusahaan-jasa\/\"><span style=\"font-weight: 400;\">jasa secara kredit<\/span><\/a><span style=\"font-weight: 400;\">. Contoh: distributor consumer goods yang menjual ke retailer dengan term net 30 hari.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Risiko utamanya adalah keterlambatan pembayaran yang menggerus modal kerja perusahaan.<\/span><\/p>\n<h3><b>2. Piutang Antar Perusahaan (Intercompany)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tagihan antara entitas dalam satu grup usaha. Walau secara konsolidasi tereliminasi, posisi outstanding tetap perlu dikelola untuk menjaga disiplin internal cash management dan transparansi laporan per entitas.\u00a0<\/span><\/p>\n<h3><b>3. Tagihan ke Vendor (Sisi Utang)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Dari sudut pandang perusahaan yang masih harus membayar vendor, istilah outstanding payment juga digunakan untuk merujuk kewajiban yang belum dilunasi. Posisi ini muncul di accounts payable, bukan piutang.<\/span><\/p>\n<h2><b><span id=\"b\">Cara Menghitung dan Memantau Outstanding Payment<\/span><\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-193229\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Cara-Menghitung-dan-Memantau-Outstanding-Payment.webp\" alt=\"Menghitung outsanding payment\" width=\"800\" height=\"400\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Cara-Menghitung-dan-Memantau-Outstanding-Payment.webp 800w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Cara-Menghitung-dan-Memantau-Outstanding-Payment-300x150.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Cara-Menghitung-dan-Memantau-Outstanding-Payment-768x384.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Cara-Menghitung-dan-Memantau-Outstanding-Payment-150x75.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/Cara-Menghitung-dan-Memantau-Outstanding-Payment-696x348.webp 696w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Perusahaan perlu mengukur seberapa cepat piutang dapat ditagih menggunakan dua alat ukur. Utamanya yaitu formula Days Sales Outstanding (DSO) dan aging schedule yang membantu manajemen mengendalikan kesehatan arus kas secara lebih efektif.<\/span><\/p>\n<h3><b>Formula Days Sales Outstanding (DSO)<\/b><\/h3>\n<p><a href=\"https:\/\/www.investopedia.com\/terms\/d\/dso.asp\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Investopedia mendefinisikan DSO<\/span><\/a><span style=\"font-weight: 400;\"> sebagai indikator rata-rata jumlah hari yang dibutuhkan perusahaan untuk menagih piutang setelah penjualan dilakukan. Rumusnya:<\/span><\/p>\n<p><b>DSO = (Piutang Usaha \/ Total Penjualan Kredit) \u00d7 Jumlah Hari dalam Periode<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Contoh perhitungan: jika piutang akhir bulan <\/span><b>Rp. 600.000.000<\/b><span style=\"font-weight: 400;\"> dan total penjualan kredit selama 30 hari adalah <\/span><b>Rp. 1.800.000.000<\/b><span style=\"font-weight: 400;\">, maka DSO = (600\/1.800) \u00d7 30 = 10 hari. <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/pentingnya-days-sales-outstanding-dso-bagi-perusahaan-anda\/\"><span style=\"font-weight: 400;\">Semakin rendah DSO<\/span><\/a><span style=\"font-weight: 400;\">, semakin sehat siklus penagihan.<\/span><\/p>\n<h3><b>Aging Schedule<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Aging schedule mengelompokkan piutang berdasarkan umur tunggakan. Format yang lazim digunakan:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 8px; text-align: center;\"><b>Bucket Umur<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 8px; text-align: center;\"><b>Status<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 8px; text-align: center;\"><b>Tindakan Disarankan<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 8px; text-align: center;\"><b>Contoh Saldo<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; text-align: center;\">0\u201330 hari<\/td>\n<td style=\"padding: 8px;\">Current<\/td>\n<td style=\"padding: 8px;\">Monitor reguler<\/td>\n<td style=\"padding: 8px;\">Rp1.200.000.000<\/td>\n<\/tr>\n<tr style=\"background-color: #fce8e6;\">\n<td style=\"padding: 8px; text-align: center;\">31\u201360 hari<\/td>\n<td style=\"padding: 8px;\">Awal terlambat<\/td>\n<td style=\"padding: 8px;\">Reminder dan telepon<\/td>\n<td style=\"padding: 8px;\">Rp350.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; text-align: center;\">61\u201390 hari<\/td>\n<td style=\"padding: 8px;\">Terlambat<\/td>\n<td style=\"padding: 8px;\">Kunjungan dan surat resmi<\/td>\n<td style=\"padding: 8px;\">Rp120.000.000<\/td>\n<\/tr>\n<tr style=\"background-color: #fce8e6;\">\n<td style=\"padding: 8px; text-align: center;\">&gt;90 hari<\/td>\n<td style=\"padding: 8px;\">Risiko bad debt<\/td>\n<td style=\"padding: 8px;\">Eskalasi legal atau collector eksternal<\/td>\n<td style=\"padding: 8px;\">Rp80.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Aging review sebaiknya dilakukan minimal satu kali per minggu agar tindakan penagihan dapat dilakukan lebih dini.<\/span><\/p>\n<h2><b>Dampak Outstanding Payment Tinggi untuk Bisnis<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Tagihan terutang yang membesar atau berumur panjang berdampak langsung pada empat area kritis: arus kas, modal kerja, risiko bad debt, dan biaya peluang.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Arus kas tertahan berarti <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/manfaat-dan-cara-menghitung-likuiditas-perusahaan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">perusahaan kekurangan likuidita<\/span><\/a><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/manfaat-dan-cara-menghitung-likuiditas-perusahaan\/\" target=\"_blank\" rel=\"noopener\">s <\/a>untuk membayar gaji, supplier, atau pendanaan ekspansi. Modal kerja yang tergerus memaksa perusahaan mencari pendanaan eksternal dengan beban bunga.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sesuai <\/span><a href=\"https:\/\/web.iaiglobal.or.id\/Berita-IAI\/detail\/siaran-pers--penerapan-psak-71-pada-transaksi-berbasis-syariah#gsc.tab=0\"><span style=\"font-weight: 400;\">PSAK 71 yang diterbitkan Ikatan Akuntan Indonesia dan efektif 1 Januari 2020<\/span><\/a><span style=\"font-weight: 400;\">, piutang yang menunjukkan indikasi penurunan nilai signifikan harus diakui sebagai impairment loss, yang langsung menggerus laba periode berjalan.<\/span><\/p>\n<h2><b><span id=\"c\">5 Cara Mengurangi Outstanding Payment<\/span><\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-193231\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/5-Cara-Mengurangi-Outstanding-Payment.webp\" alt=\"Cara mengurangi outstanding payment \" width=\"1774\" height=\"887\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/5-Cara-Mengurangi-Outstanding-Payment.webp 1774w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/5-Cara-Mengurangi-Outstanding-Payment-300x150.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/5-Cara-Mengurangi-Outstanding-Payment-1024x512.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/5-Cara-Mengurangi-Outstanding-Payment-768x384.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/5-Cara-Mengurangi-Outstanding-Payment-1536x768.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/5-Cara-Mengurangi-Outstanding-Payment-840x420.webp 840w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/5-Cara-Mengurangi-Outstanding-Payment-150x75.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/5-Cara-Mengurangi-Outstanding-Payment-696x348.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/05\/5-Cara-Mengurangi-Outstanding-Payment-1068x534.webp 1068w\" sizes=\"auto, (max-width: 1774px) 100vw, 1774px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Utang adalah hal yang dapat menimbulkan stres bagi perusahaan dan bisa menjadi bencana yang membunuh sebuah bisnis. Oleh karena itu, penting untuk mengetahui cara terbaik untuk menguranginya.<\/span><\/p>\n<h3><b>1. Perjelas term of payment di kontrak<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Sebutkan tanggal jatuh tempo, denda keterlambatan, dan diskon pembayaran cepat secara eksplisit. Term ambigu seperti &#8220;secepatnya&#8221; tidak memiliki kekuatan eksekusi.<\/span><\/p>\n<h3><b>2. Kirim reminder otomatis sebelum jatuh tempo<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Jadwal yang efektif: H-7, H-3, dan H+1 setelah jatuh tempo. <\/span><span style=\"font-weight: 400;\">Reminder otomatis lewat email atau WhatsApp <a href=\"https:\/\/www.sciencedirect.com\/science\/article\/abs\/pii\/S016726812100408X\">terbukti meningkatkan kepatuhan pembayaran<\/a>, karena pembayaran tetap top-of-mind tanpa menambah beban administrasi\u00a0<\/span><\/p>\n<h3><b>3. Terapkan credit limit per pelanggan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tetapkan plafon kredit berdasarkan riwayat pembayaran. Jika pelanggan mendekati limit, sistem mengunci order baru hingga tagihan lama dilunasi.<\/span><\/p>\n<h3><b>4. Lakukan aging review mingguan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tunjuk PIC kolektor untuk setiap bucket umur. Tagihan di atas 60 hari naik ke level supervisor, di atas 90 hari dieskalasi ke legal atau debt collector eksternal.<\/span><\/p>\n<h3><b>5. Gunakan sistem akuntansi terintegrasi<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Sistem akuntansi terintegrasi<\/span><span style=\"font-weight: 400;\"> yang menyatukan invoicing, aging report, dan reminder otomatis memangkas siklus penagihan secara signifikan. Perusahaan yang menerapkan integrasi ini umumnya melihat DSO turun pada rentang 30 hingga 40 persen dalam enam bulan pertama.<\/span><\/p>\n<h2><b>Unduh Template Aging Schedule Excel Gratis\u00a0<\/b><\/h2>\n<!-- shortcode CTA download new -->\r\n\r\n<div class=\"download-wrapper new\">\r\n\t<p class=\"download-desc\">Template Aging Schedule<\/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\/04\/Template-Aging-Schedule-Excel-gambar.webp\">\r\n\t<\/div>\r\n\t\r\n\t<div class=\"button-wrapper\">\r\n\t\t\t\t<button \r\n\t\t\tclass=\"downloadBtn\" \r\n\t\t\tpopup-content=\"\" \r\n\t\t\tdata-link=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/04\/Template-Aging-Schedule-hashmicro.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\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\/04\/Template-Aging-Schedule-Excel-gambar.webp\" alt=\"Template Aging Schedule\">\r\n\t<\/div>\r\n\t<\/div>\r\n\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>Checklist Monitoring Outstanding Payment Mingguan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Tagihan terutang mudah menumpuk di bucket aging tinggi dan menggerus arus kas tanpa time review konsisten. Checklist mingguan membantu tim AR menindaklanjuti piutang lebih awal, <a href=\"https:\/\/www.paper.id\/kamus-bisnis\/a\/account-receivable-aging\/\">sebelum invoice melewati 60 hari<\/a>.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/invoice-aging\/\"><span style=\"font-weight: 400;\">Semakin lama invoice tertahan<\/span><\/a><span style=\"font-weight: 400;\">, semakin kecil peluang perusahaan untuk menagih pembayaran secara penuh. Gunakan empat poin berikut sebagai standar operasional rutin Senin pagi agar monitoring utang terukur dan tidak reaktif:<\/span><\/p>\n<h2><b>Kesimpulan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Outstanding payment yang tidak dikelola dengan baik akan mengganggu arus kas dan menggerus profitabilitas perusahaan. Tetapi jangan cemas karena ada tiga langkah yang bisa diterapkan langsung supaya Anda bisa mengubah tagihan terutang menjadi utang kecil.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pertama, petakan aging piutang secara berkala. Setelah itu, otomasi reminder pembayaran sebelum jatuh tempo dan akhirnya tetapkan credit limit per pelanggan berdasarkan riwayat. Unduh template aging schedule gratis dan cari <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\"><span style=\"font-weight: 400;\">sistem akuntansi Indonesia yang terbaik<\/span><\/a><span style=\"font-weight: 400;\"> untuk membantu Anda dengan langkah pembayaran utang secara efektif.\u00a0\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\r\n    <div class=\"adjustable-banner-wrap\">\r\n        <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\">\r\n            <img decoding=\"async\" loading=\"lazy\"\r\n                 src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/id_accounting_desktop-scaled.webp\"\r\n                 data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/id_accounting_desktop-scaled.webp\"\r\n                 data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/03\/id_accounting_mobile.webp\"\r\n                 alt=\"Accounting\"\r\n                 class=\"responsive-image-banner\">\r\n\r\n            \r\n            <div class=\"adjustable-banner-overlay\" style=\"width: 40%\">\r\n                <p class=\"adjustable-banner-text\">Dapatkan sistem akuntansi yang mengubah <span class=\"adjustable-highlight\">utang jadi profit<\/span> di HashMicro!<\/p>\r\n                <div class=\"adjustable-banner-btn\">Jadwalkan Konsultasi<\/div>\r\n            <\/div>\r\n\r\n        <\/a>\r\n    <\/div>\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>\u00a0<\/span><\/p>\n<p><b>Referensi:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ikatan Akuntan Indonesia. <\/span><i><span style=\"font-weight: 400;\">PSAK 71: Instrumen Keuangan<\/span><\/i><span style=\"font-weight: 400;\"> (efektif 1 Januari 2020).<\/span><a href=\"https:\/\/web.iaiglobal.or.id\/\" target=\"_blank\" rel=\"nofollow noopener\"> <span style=\"font-weight: 400;\">web.iaiglobal.or.id<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Direktorat Jenderal Pajak. <\/span><i><span style=\"font-weight: 400;\">UU No. 36 Tahun 2008 tentang Pajak Penghasilan<\/span><\/i><span style=\"font-weight: 400;\">, Pasal 6 ayat 1 huruf h.<\/span><a href=\"https:\/\/www.pajak.go.id\/id\/undang-undang-nomor-36-tahun-2008\" target=\"_blank\" rel=\"nofollow noopener\"> <span style=\"font-weight: 400;\">pajak.go.id<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Investopedia. &#8220;Accounts Receivable (AR).&#8221;<\/span><a href=\"https:\/\/www.investopedia.com\/terms\/a\/accountsreceivable.asp\" target=\"_blank\" rel=\"nofollow noopener\"> <span style=\"font-weight: 400;\">investopedia.com\/terms\/a\/accountsreceivable.asp<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Investopedia. &#8220;Days Sales Outstanding (DSO).&#8221;<\/span><a href=\"https:\/\/www.investopedia.com\/terms\/d\/dso.asp\" target=\"_blank\" rel=\"nofollow noopener\"> <span style=\"font-weight: 400;\">investopedia.com\/terms\/d\/dso.asp<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Bank Indonesia. <\/span><i><span style=\"font-weight: 400;\">Laporan Stabilitas Sistem Keuangan &amp; Statistik Ekonomi dan Keuangan Indonesia (SEKI)<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><a href=\"https:\/\/www.bi.go.id\/id\/publikasi\/laporan\/Default.aspx\" target=\"_blank\" rel=\"nofollow noopener\"> <span style=\"font-weight: 400;\">bi.go.id\/id\/publikasi\/laporan<\/span><\/a><\/p>\n<h2><b>Pertanyaan Seputar Outstanding Payment\u00a0<\/b><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa beda outstanding payment dan overdue payment?<\/strong><\/summary>\n<p><span style=\"font-weight: 400;\">Outstanding payment adalah tagihan yang belum dilunasi tetapi belum tentu lewat jatuh tempo. Overdue payment khusus merujuk pada tagihan yang sudah melewati tanggal jatuh tempo. Setiap overdue adalah outstanding, tetapi tidak setiap outstanding adalah overdue.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Bagaimana cara mencatat outstanding payment di jurnal?<\/strong><\/summary>\n<p><span style=\"font-weight: 400;\">Saat invoice diterbitkan: Debit Piutang Usaha, Kredit Pendapatan. Saat pembayaran masuk: Debit Kas\/Bank, Kredit Piutang Usaha. Selama belum dibayar, saldo Piutang Usaha mencerminkan total pembayaran tertunda.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apakah outstanding payment selalu buruk?<\/strong><\/summary>\n<p><span style=\"font-weight: 400;\">Tidak. Pembayaran tertunda dalam jumlah wajar adalah konsekuensi normal dari penjualan kredit yang sehat. Yang berbahaya adalah jika rasio outstanding terhadap penjualan terus membesar atau bucket di atas 90 hari mendominasi laporan aging.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Berapa DSO yang ideal?<\/strong><\/summary>\n<p><span style=\"font-weight: 400;\">Tidak ada angka mutlak. Sebagai patokan, DSO sebaiknya tidak lebih panjang dari term of payment standar industri ditambah 10 hingga 15 hari. Industri retail biasanya di kisaran 20\u201340 hari, manufaktur 45\u201360 hari.<\/span><\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Kapan outstanding payment dianggap bad debt?<\/strong><\/summary>\n<p><span style=\"font-weight: 400;\">Berdasarkan UU PPh No. 36 Tahun 2008 Pasal 6 ayat 1 huruf h beserta ketentuan turunannya pada PMK 207\/PMK.010\/2015, piutang dapat diakui sebagai bad debt fiskal setelah memenuhi syarat administratif tertentu, di antaranya telah diserahkan ke Pengadilan Negeri atau dipublikasikan di media massa.<\/span><\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apa beda outstanding payment dan overdue payment?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Outstanding payment adalah tagihan yang belum dilunasi tetapi belum tentu lewat jatuh tempo. 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Yang berbahaya adalah jika rasio outstanding terhadap penjualan terus membesar atau bucket di atas 90 hari mendominasi laporan aging.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Berapa DSO yang ideal?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Tidak ada angka mutlak. Sebagai patokan, DSO sebaiknya tidak lebih panjang dari term of payment standar industri ditambah 10 hingga 15 hari. Industri retail biasanya di kisaran 20\u201340 hari, manufaktur 45\u201360 hari.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Kapan outstanding payment dianggap bad debt?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Berdasarkan UU PPh No. 36 Tahun 2008 Pasal 6 ayat 1 huruf h beserta ketentuan turunannya pada PMK 207\/PMK.010\/2015, piutang dapat diakui sebagai bad debt fiskal setelah memenuhi syarat administratif tertentu, di antaranya telah diserahkan ke Pengadilan Negeri atau dipublikasikan di media massa.\"\n    }\n  }]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apa itu outstanding payment? Walaupun ada payment dikatanya, nyatanya pembayaran tertunda adalah pembayaran yang belum diselesaikan oleh pihak debitur dalam jangka waktu yang disetujui. Di laporan, utang ini muncul sebagai piutang usaha (accounts receivable) yang masih beredar dan belum tertagih.\u00a0 Artikel ini akan membahas pengertian outstanding payment, jenis-jenisnya, formula menghitungnya, serta lima langkah praktis untuk [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":193228,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-193160","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":281},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Outstanding Payment: Arti, Jenis, dan Cara Mengelola<\/title>\n<meta name=\"description\" content=\"Outstanding payment adalah pembayaran yang belum diselesaikan hingga jatuh tempo. 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