{"id":33394,"date":"2024-04-29T16:05:34","date_gmt":"2024-04-29T09:05:34","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=33394"},"modified":"2025-09-12T16:07:42","modified_gmt":"2025-09-12T09:07:42","slug":"ketahui-fungsi-akuntansi-manajemen-tujuan-dan-perbedaannya","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/ketahui-fungsi-akuntansi-manajemen-tujuan-dan-perbedaannya\/","title":{"rendered":"Ketahui Fungsi Akuntansi Manajemen, Tujuan dan Perbedaannya!"},"content":{"rendered":"<p>Pernah merasa laporan keuangan menumpuk di meja, sehingga membuat keputusan bisnis tetap berjalan lambat?<\/p>\n<p>Masalah ini sering dialami banyak perusahaan karena data keuangan yang penting memerlukan waktu lama untuk diproses dan dianalisis. Di sinilah akuntansi manajemen menjadi game-changer.<\/p>\n<p>Dengan bantuan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">software akuntansi modern<\/a>, Anda bisa mengotomatisasi pengelolaan arus kas, pembuatan laporan keuangan, rekonsiliasi bank, hingga penerbitan faktur hanya dalam hitungan menit. Artikel ini akan membahas apa itu akuntansi manajemen, fungsi dan bagaimana software mempermudah akuntansi manajemen bagi bisnis.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\">Akuntansi manajemen adalah alat yang digunakan oleh perusahaan untuk memahami dan mengelola aspek keuangan dari operasi bisnis mereka.<\/li>\n<li><span style=\"font-weight: 400;\">Akuntan manajemen menggunakan anggaran untuk mengukur rencana operasi bisnis. Sementara itu, laporan kinerja bermanfaat untuk mencatat penyimpangan hasil aktual dari realiti.<\/span><\/li>\n<li><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" rel=\"\">Software Akuntansi HashMicro<\/a> memiliki fitur-fitur yang mendukung efektivitas strategi anda. <style>\r\n.button-cta-custom {\r\n    background-color: #8a0e19;\r\n    color: #fff !important;\r\n    -webkit-transition: all .3s ease;\r\n    transition: all .3s ease;\r\n    padding: 8px 24px;\r\n    display: inline-block;\r\n    border-radius: 8px;\r\n    font-size: 16px;\r\n    font-weight: bold;\r\n}\r\n.button-cta-custom:hover{\r\n\tbackground-color:#991b26\t\t\r\n}\r\n<\/style>\r\n<a class=\"button-cta-custom\" href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/?medium=cta-button\" target=\"_blank\">Klik di Sini untuk Demo Gratisnya!<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\r\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<h2 id=\"1\"><b>Apa Itu Akuntansi Manajemen?<\/b><\/h2>\n<p>Akuntansi manajemen adalah proses pengumpulan, analisis, dan penyajian informasi keuangan serta non-keuangan untuk membantu manajemen dalam merencanakan strategi, mengendalikan biaya, dan membuat keputusan bisnis yang lebih tepat.<\/p>\n<p>Berbeda dengan akuntansi keuangan yang berfokus pada laporan eksternal, akuntansi manajemen lebih berorientasi pada kebutuhan internal perusahaan agar operasional dan keuangan berjalan lebih efisien.<\/p>\n<style>\r\n    * {\r\n        margin: 0;\r\n        padding: 0;\r\n        box-sizing: border-box;\r\n\/*         font-family: 'Roboto', sans-serif; *\/\r\n    }\r\n\t\r\n\t.hashy-content a {\r\n\t\t\tcolor: #b0e0e6  !important;\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t.hashy-content a:hover {\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta {\r\n\t\ttext-decoration: none !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta:hover {\r\n\t\t\ttext-decoration: none !important;\r\n\t}\r\n\r\n    .hashylogo {\r\n        width: 280px !important;\r\n        height: 70px !important;\r\n    }\r\n\r\n    .hashyrobot {\r\n        position: absolute;\r\n        top: -30%;\r\n        left: 80%;\r\n\t\tz-index: 10;\r\n    }\r\n\r\n    .hashy {\r\n\t\tmargin: 80px 0px 30px 0px;\r\n        display: flex;\r\n        gap: 16px;\r\n        flex-direction: column;\r\n\t\tposition: relative;\r\n    }\r\n\r\n    .hashy-fact {\r\n        width: 200px;\r\n        height: 55px;\r\n        justify-content: center;\r\n        color: #FFF !important;\r\n        text-align: center;\r\n        font-family: Roboto;\r\n        font-size: 20px;\r\n        font-style: normal;\r\n        font-weight: 700;\r\n        line-height: normal;\r\n        display: flex;\r\n        padding: 12px 30px;\r\n        align-items: center;\r\n        gap: 8px;\r\n        border-radius: 48px;\r\n        background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n        box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n    }\r\n\t\r\n\t.hashy-fact p {\r\n\t\tcolor: #FFF !important;align-content\r\n\t}\r\n\r\n    .hashy-fact-star {\r\n        position: absolute;\r\n        top: -2%;\r\n        left: 200px;\r\n        width: 50px;\r\n        height: 38px;\r\n    }\r\n\r\n    .hashy-content {\r\n        width: 100%;\r\n        height: auto;\r\n        justify-content: center;\r\n        border-radius: 12px;\r\n        padding: 24px;\r\n        display: flex;\r\n        flex-direction: column;\r\n        gap: 16px;\r\n        color: #fff !important;\r\n        background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n        box-shadow: 0px 0px 12px 0px #7D02FF4D;\r\n        border: 1px solid #7D02FF;\r\n        position: relative;\r\n    }\r\n\r\n    .hashy-content h3 {\r\n        color: #FFF !important;\r\n        font-size: 22px;\r\n        font-style: normal;\r\n        font-weight: 800;\r\n        line-height: normal;\r\n        margin: 0px !important;\r\n    }\r\n    \r\n    .hashy-content p {\r\n        margin-bottom: 0px !important;\r\n\t\tcolor: #FFF !important;\r\n    }\r\n    \r\n    .hashy p {\r\n        margin-bottom: 0px !important;\r\n    }\r\n\r\n     .hashy-cta {\r\n        cursor: pointer;\r\n        justify-content: center;\r\n        align-items: center;\r\n        width: fit-content;\r\n        height: 45px;\r\n        border: 1px solid #7D02FF;\r\n        background: #F8EEFF;\r\n        box-shadow: 0px 4px 4px 0px #00000040, \r\n                   0px 0px 15.5px 0px #FFFFFF66;\r\n        padding: 12px 24px;\r\n        gap: 8px;\r\n        border-radius: 8px;\r\n        position: relative;\r\n        overflow: hidden;\r\n        transition: all 0.3s ease;\r\n        text-decoration: none;\r\n    }\r\n\r\n    .hashy-cta p {\r\n        color: #8627DE !important;\r\n        text-align: center;\r\n        font-weight: 800;\r\n        font-size: 16px;\r\n        line-height: 100%;\r\n    }\r\n\r\n    .hashy-cta img {\r\n        width: 25px;\r\n        height: 20px;\r\n        margin-bottom: 0px !important;\r\n    }\r\n\r\n    .hashy-cta::before {\r\n        content: '';\r\n        position: absolute;\r\n        top: 0;\r\n        left: -100%;\r\n        width: 60%;\r\n        height: 100%;\r\n        background: linear-gradient(\r\n            90deg,\r\n            transparent,\r\n            rgba(98, 0, 234, 0.4),\r\n            rgba(98, 0, 234, 0.6),\r\n            transparent\r\n        );\r\n        transform: skewX(-15deg);\r\n        animation: visible-shimmer 2.5s infinite;\r\n    }\r\n\r\n    @keyframes visible-shimmer {\r\n        100% {\r\n            left: 150%;\r\n        }\r\n    }\r\n\r\n    .hashy-cta:hover {\r\n        transform: translateY(-2px);\r\n        box-shadow: 0 6px 20px rgba(125, 2, 255, 0.4);\r\n    }\r\n\r\n    .hashy-cta:active {\r\n        transform: translateY(0);\r\n    }\r\n\r\n    @media screen and (max-width: 550px) {\r\n\t\t.hashy{\r\n\t\t\tmargin: 50px 0px 30px 0px;\r\n\t\t}\r\n        .hashy-fact {\r\n            display: flex;\r\n            padding: 8px 20px;\r\n            align-items: center;\r\n            gap: 8px;\r\n            border-radius: 48px;\r\n            background: linear-gradient(242deg, #B14CF1 2.92%, #7B00FF 104.91%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n        }\r\n\r\n        .hashy-fact-star {\r\n            width: 36px;\r\n            height: 29px;\r\n\t\t\tleft:52%;\r\n        }\r\n\t\t\r\n\t\t.hashy-fact {\r\n    \t\twidth: fit-content;\r\n\t\t\theight: auto;align-content\r\n\t\t}\r\n\r\n        .hashy-fact p {\r\n            color: #FFF !important;\r\n            text-align: center;\r\n            font-size: 18px;\r\n            font-weight: 700;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content {\r\n            display: flex;\r\n            width: 100%;\r\n            padding: 16px;\r\n            flex-direction: column;\r\n            align-items: flex-start;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n            gap: 12px;\r\n        }\r\n\r\n        .hashy-content h3 {\r\n            color: #FFF !important;\r\n            font-family: Roboto;\r\n            font-size: 16px;\r\n\t\t\tpadding: 0px !important;\r\n            font-style: normal;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content p {\r\n            color: #FFF !important;\r\n            font-size: 14px;\r\n            font-weight: 400;\r\n            line-height: 18px;\r\n        }\r\n\t\t\r\n        .hashy-cta {\r\n            display: flex;\r\n            padding: 12px 16px;\r\n            align-items: center;\r\n            gap: 8px;\r\n            width: fit-content;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: #F8EEFF;\r\n            box-shadow: 0px 0px 15.5px 0px rgba(255, 255, 255, 0.40), 0px 4px 4px 0px rgba(0, 0, 0, 0.25);\r\n        }\r\n\r\n        .hashy-cta p {\r\n            color: #8627DE !important;\r\n            text-align: center;\r\n            font-size: 14px;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashyrobot {\r\n            top: -17%;\r\n            left: 75%;\r\n            width: 64px;\r\n            height: 110px;        \r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div>\r\n    <div class=\"hashy\">\r\n        <div class=\"hashy-fact\">\r\n            <p>Tahukah Anda?<\/p>\r\n\t\t\t<div  class=\"hashy-fact-star\">\r\n\t\t\t\t\t  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"36\" height=\"28\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n\t\t\t\t\t  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t<\/svg>\r\n\t\t\t\t<\/div> \r\n        <\/div>\r\n\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/Hashy-Desktop-1-1.webp\" width=\"96\" height=\"166\" alt=\"\" class=\"hashyrobot\">\r\n\r\n        <div class=\"hashy-content\">\r\n\t\t\t<p>Dengan dukungan sistem akuntansi berbasis AI milik HashMicro, AI membantu Anda menindaklanjuti dan membuat invoice kapan saja, serta mempermudah komunikasi dengan vendor. Tingkatkan efisiensi keuangan bisnis Anda dengan <a href='https:\/\/www.hashmicro.com\/id\/sistem-akuntansi'>sistem akuntansi<\/a> HashMicro!<\/p>\r\n\r\n<a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/?medium=cta-button-fun-fact\" class=\"hashy-cta\" style=\"display: flex;\">\r\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"15\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n<\/svg>\r\n                <p>Dapatkan demo gratis sekarang!<\/p>\r\n            <\/a>\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\n<h2 id=\"2\"><b>Perbedaan Akuntansi Keuangan dan Akuntansi Manajemen<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Perbedaan utama antara akuntansi keuangan dengan akuntansi manajemen yaitu\u00a0 pengguna informasinya. Akuntansi keuangan untuk memberikan informasi keuangan kepada pihak-pihak <em>external<\/em> perusahaan sedangkan informasi akuntansi manajerial untuk membantu para manajer dalam perusahaan membuat keputusan bisnis yang terinformasi dengan baik. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Akuntansi keuangan harus sesuai dengan standar, seperti prinsip akuntansi atau panduaan akuntansi. Semua perusahaan publik diharuskan untuk melengkapi laporan keuangan mereka sesuai dengan aturan sebagai syarat untuk mempertahankan status mereka yang diperdagangkan secara publik.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sementara itu, dikarenakan akuntansi manajemen bukan untuk pengguna eksternal, maka\u00a0 dapat dimodifikasi sesuai kebutuhan pengguna. Contoh, manajer departemen produksi ingin melihat informasi keuangan yang ditampilkan dengan persentase unit yang diproduksi pada periode tertentu. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sementara, manajer departemen SDM ingin melihat grafik gaji karyawan selama periode tertentu. Hal tersebut mampu memenuhi kebutuhan kedua departemen dengan menawarkan informasi dalam format apapun, serta bermanfaat bagi kebutuhan spesifik tersebut.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dari penjelasan diatas dapat disimpulkan perbedaan akuntansi keuangan dengan\u00a0<em>accounting management<\/em> adalah sebagai berikut:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; text-align: left;\">\n<thead style=\"background: #990000; color: #fff;\">\n<tr>\n<th style=\"padding: 10px; width: 50%; text-align: center;\">Akuntansi Keuangan<\/th>\n<th style=\"padding: 10px; width: 50%; text-align: center;\">Akuntansi Manajemen<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd;\">Berguna untuk pelaporan eksternal ke berbagai pemangku kepentingan.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\">Hanya berguna untuk keperluan internal perusahaan.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd;\">Teratur oleh standar, hukum, peraturan, dll.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\">Tidak di bawah peraturan hukum atau peraturan apa pun.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd;\">Tujuan utamanya adalah membantu investor, kreditor, maupun pihak lain dalam mengambil keputusan investasi.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\">Tujuan utamanya adalah membantu manajemen internal mengambil keputusan.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd;\">Hanya mementingkan informasi keuangan.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\">Termasuk informasi keuangan dan non-keuangan.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd;\">Catatan keuangan diaudit sesuai aturan.<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\">Tidak dikenakan audit atau investigasi apa pun.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Baca juga : <\/b><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/optimalkan-pembayaran-digital-dengan-software-akuntansi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Optimalkan Pembayaran Digital dengan Software Akuntansi<\/span><\/a><\/p>\n<h2 id=\"3\"><b>Fungsi Akuntansi Manajemen<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-170768 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/management-accounting.webp\" alt=\"management accounting\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/management-accounting.webp 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/management-accounting-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/management-accounting-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/management-accounting-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/management-accounting-1536x864.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/management-accounting-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/management-accounting-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/management-accounting-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/management-accounting-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p>Berikut fungsi akuntansi manajemen bagi perusahaan:<\/p>\n<h3 id=\"A\"><span style=\"font-weight: 400;\">1. Memprediksi bisnis untuk masa depan<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Dengan menggunakan <\/span><span style=\"font-weight: 400;\">sistem akuntansi<\/span><span style=\"font-weight: 400;\">, Anda dapat terbantu karena\u00a0<em>accounting management<\/em>\u00a0dapat memprediksi tren bisnis masa depan. Sistem tersebut membantu Anda dalam pengambilan keputusan dan menjawab pertanyaan seperti: Haruskah perusahaan berinvestasi lebih banyak dalam peralatan? <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Haruskah diversifikasi ke pasar dan wilayah yang berbeda? Haruskah membeli perusahaan lain? sehingga Anda bisa menetapkan keputusan yang tepat.\u00a0<\/span><\/p>\n<h3 id=\"B\"><span style=\"font-weight: 400;\">2. Memudahkan dalam pengambilan keputusan bisnis<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Dengan menggunakan <\/span><span style=\"font-weight: 400;\">sistem akuntansi<\/span><span style=\"font-weight: 400;\">, Anda akan mendapatkan banyak informasi tentang biaya dan ketersediaan produksi. Pendekatan modern seperti <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/lean-accounting\/\">lean accounting<\/a> juga membantu menyederhanakan laporan agar lebih mudah dipahami. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hal ini karena sistem akuntansi dapat menjadi faktor penentu dalam memilih keputusan bisnis. Oleh karena itu, data dari akuntansi manajerial memberdayakan pengambilan keputusan di tingkat operasional dan strategis.<\/span><\/p>\n<h3 id=\"C\"><span style=\"font-weight: 400;\">3. Memperkirakan arus kas<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Memperkirakan arus kas dan dampak arus kas pada bisnis adalah hal yang sangat penting. Mempertimbangkan pengeluaran biaya perusahaan pada masa mendatang dan dari mana sumber pendapatan, membantu bisnis dalam melangkah lebih lanjut. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sistem <\/span><span style=\"font-weight: 400;\">Akuntansi terlengkap<\/span><span style=\"font-weight: 400;\"> yang melibatkan pembuatan anggaran dan tren, digunakan manajer untuk memutuskan bagaimana mengalokasikan uang dan sumber daya agar menghasilkan pertumbuhan pendapatan di kemudian hari.<\/span><\/p>\n<h3 id=\"D\"><span style=\"font-weight: 400;\">4. Sumber data dan informasi keuangan yang relevan<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sistem akuntansi manajemen <\/span><span style=\"font-weight: 400;\">berfungsi untuk menyediakan data-data keuangan yang valid. Karena nantinya, laporan dari sana yang akan Anda jadikan sumber data baik dalam perencanaan anggaran ke depan maupun action-nya. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jika laporan akuntansi terbentuk, tentu itu bisa Anda jadikan dasar biaya operasional perusahaan. Tentunya harus Anda validasi terlebih dahulu atas dasar kesepakatan bersama antara internal dan eksternal perusahaan.<\/span><\/p>\n<h3 id=\"E\"><span style=\"font-weight: 400;\">5. <\/span><span style=\"font-weight: 400;\">Perencanaan<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sistem akuntansi<\/span><span style=\"font-weight: 400;\"> tidak memiliki jadwal ketat seperti akuntansi keuangan. Hal ini sebenarnya yang membuat\u00a0<em>accounting management<\/em>\u00a0sebagai proses yang berkelanjutan. Jadi, informasi keuangan dan lainnya dapat Anda sajikan kepada manajemen secara berkala seperti\u00a0 mingguan, bulanan, atau kadang-kadang bahkan setiap hari. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Oleh karena itu. manajer dapat menggunakan analisis dan data ini untuk merencanakan kegiatan organisasi. Misalnya, jika data terakhir menunjukkan penurunan penjualan untuk wilayah tertentu, maka manajer penjualan dapat memberi saran kepada timnya dan merencanakan beberapa tindakan agar memperbaiki situasi.<\/span><\/p>\n<h3 id=\"F\"><span style=\"font-weight: 400;\">6. Identifikasi rencana bisnis<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Jika beberapa produk yang tidak berkinerja dengan baik, atau beberapa departemen mengalami kerugian yang tidak terduga. <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\"><span style=\"font-weight: 400;\">Aplikasi <em>accounting<\/em><\/span><\/a><span style=\"font-weight: 400;\">\u00a0dapat membantu perusahaan mengidentifikasi penyebab yang mendasarinya. Sehingga proses pencatatan dan perencanaan keuangan bisnis dapat terprediksi dengan baik.<\/span><\/p>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h2 id=\"4\"><b>Tujuan Akuntansi Manajemen<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Sistem tersebut membantu manajer dalam perusahaan membuat keputusan. Akuntansi manajemen adalah proses mengidentifikasi, menganalisis, menafsirkan dan mengkomunikasikan informasi kepada manajer untuk membantu mencapai tujuan bisnis. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Data sudah terkumpul mencakup semua bidang akuntansi yang menginformasikan pengelolaan operasional bisnis yang berkaitan dengan biaya produk atau layanan yang perusahaan beli. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Akuntan manajemen menggunakan anggaran untuk mengukur rencana operasi bisnis. Sementara itu, laporan kinerja bermanfaat untuk mencatat penyimpangan hasil aktual dari realiti.<\/span><\/p>\n<h2 id=\"5\"><b>Cara Kerja Meningkatkan Efesiensi Sistem Akuntansi Manajemen<\/b><\/h2>\n<p>berikut adalah beberapa poin penting terkait manajemen keuangan perusahaan:<\/p>\n<ol>\n<li><strong>Sediakan Training untuk Karyawan:<\/strong>\n<ul>\n<li>Pelatihan diperlukan untuk mengoptimalkan kinerja staf keuangan.<\/li>\n<li>Berbagai jenis pelatihan, seperti seminar, konferensi, dan cross-training, bisa diberikan.<\/li>\n<li>Cross-training membantu menutupi kekosongan dalam departemen keuangan.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Buat Kebijakan dan Deadline:<\/strong>\n<ul>\n<li>Kebijakan dan tenggat waktu penting untuk konsistensi dalam manajemen keuangan.<\/li>\n<li>Gunakan Sistem Manajemen Timesheet untuk mengatur tenggat waktu.<\/li>\n<li>Pastikan pembayaran gaji, sewa, dan transaksi lain diproses tepat waktu.<\/li>\n<li>Perhatikan piutang dan terapkan kebijakan denda jika pembayaran telat.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Integrasikan Manajemen Akuntansi dengan Manajemen Lainnya:<\/strong>\n<ul>\n<li>Manajemen akuntansi perlu berintegrasi dengan manajemen lainnya.<\/li>\n<li>Cloud ERP memungkinkan akses data bersama dari berbagai departemen.<\/li>\n<li>Integrasi data memudahkan staf keuangan dalam mendapatkan informasi secara cepat.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Proses Pembayaran Secara Bersamaan:<\/strong>\n<ul>\n<li>Menggabungkan faktur dan kwitansi untuk diproses bersamaan meningkatkan efisiensi.<\/li>\n<li>Atur pengajuan pembayaran dari karyawan sesuai jadwal yang ditetapkan.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Kurangi Pekerjaan Manual:<\/strong>\n<ul>\n<li>Gunakan Sistem Akuntansi otomatis untuk mengotomatiskan tugas-tugas finansial.<\/li>\n<li>Otomatisasi membantu dalam pembuatan laporan, perhitungan keuangan, invoice, dan lainnya.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Komunikasi dengan Staf Keuangan:<\/strong>\n<ul>\n<li>Komunikasi awal tentang ekspektasi dan kebijakan perusahaan membantu staf memahami tugas mereka.<\/li>\n<li>Terima saran dari staf keuangan yang ahli untuk meningkatkan manajemen keuangan.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>Dengan menerapkan langkah-langkah ini, perusahaan dapat meningkatkan efisiensi dalam manajemen keuangan dan memastikan arus kas yang lancar serta laporan keuangan yang akurat.<\/p>\n<h2 id=\"6\"><b>Keterbatasan Dalam Akuntansi Manajemen<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Sistem akuntansi berguna sebagai dasar pengambilan keputusan sangat krusial untuk diperhatikan. Selain sistem akuntansi ini bisa untuk mempermudah Anda dalam melakukan pengelolaan bisnis, serta melakukan beberapa perencanaan kinerja lainnya. Sistem ini juga\u00a0 memiliki keterbatasan dalam pelaksanaannya sebagai berikut :\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Data berdasarkan akuntansi keuangan<\/b><span style=\"font-weight: 400;\">, keputusan yang diambil oleh tim manajemen didasarkan pada data yang disediakan oleh akuntansi keuangan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tidak kompehrensif<\/b><span style=\"font-weight: 400;\">, Manajemen tidak memiliki cukup pengetahuan tentang ekonomi, keuangan, statistik, dll sehinga tidak kompehrensif.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Data yang kadaluarsa<\/b><span style=\"font-weight: 400;\">, Tim manajemen menerima data yang lalu, yang mungkin saja berubah ketika manajemen mengambil keputusan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Membutuhkan biaya yang mahal<\/b><span style=\"font-weight: 400;\">, Menyiapkan sistem ini membutuhkan banyak investasi.<\/span><\/li>\n<\/ul>\n<h2><strong>Kelola Akuntansi Manajemen Lebih Mudah dengan HashMicro<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-170834 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/Akuntansi-Manajemen-HashMicro.webp\" alt=\"akuntansi manajemen\" width=\"1548\" height=\"1261\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/Akuntansi-Manajemen-HashMicro.webp 1548w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/Akuntansi-Manajemen-HashMicro-300x244.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/Akuntansi-Manajemen-HashMicro-1024x834.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/Akuntansi-Manajemen-HashMicro-768x626.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/Akuntansi-Manajemen-HashMicro-1536x1251.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/Akuntansi-Manajemen-HashMicro-516x420.webp 516w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/Akuntansi-Manajemen-HashMicro-150x122.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/Akuntansi-Manajemen-HashMicro-696x567.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/Akuntansi-Manajemen-HashMicro-1068x870.webp 1068w\" sizes=\"auto, (max-width: 1548px) 100vw, 1548px\" \/><\/p>\n<p>Pengelolaan akuntansi manajemen yang manual sering memakan waktu, rawan kesalahan, dan sulit dipantau ketika data semakin kompleks. HashMicro menghadirkan Software Akuntansi terintegrasi yang dirancang untuk membantu perusahaan mengotomatiskan proses keuangan, menyajikan data real-time, serta memudahkan pengambilan keputusan strategis.<\/p>\n<p>Dengan sistem ini, tim keuangan tidak hanya menghemat waktu tetapi juga mendapatkan data yang akurat untuk perencanaan bisnis jangka panjang. Berikut beberapa fitur unggulan HashMicro untuk akuntansi manajemen:<\/p>\n<ul>\n<li><strong>Multi Level Analytical<\/strong>: Bandingkan laporan keuangan per proyek, cabang, atau unit bisnis untuk analisis detail.<\/li>\n<li><strong>Profit &amp; Loss vs Budget &amp; Forecast<\/strong>: Evaluasi kinerja keuangan dengan membandingkan data aktual, anggaran, dan proyeksi.<\/li>\n<li><strong>Cash Flow Reports<\/strong>: Laporan arus kas untuk memantau likuiditas dan perencanaan keuangan.<\/li>\n<li><strong>Forecast Budget &amp; Budget S Curve<\/strong>: Prediksi anggaran dan pantau realisasi anggaran dengan visualisasi S Curve.<\/li>\n<li><strong>Financial Ratio<\/strong>: Analisis kesehatan keuangan melalui rasio profitabilitas, likuiditas, dan lainnya.<\/li>\n<li><strong>Financial Statement with Budget Comparison<\/strong>: Bandingkan laporan keuangan aktual dengan anggaran untuk kontrol biaya.<\/li>\n<\/ul>\n<p>&#8220;Saya melihat akuntansi manajemen sangat penting untuk pengambilan keputusan strategis. Dengan data keuangan yang akurat dan analisis real-time, kami bisa merencanakan anggaran, memantau kinerja, dan menjaga arus kas perusahaan tetap sehat.&#8221;<\/p>\n<p>&#8211; <strong>Jennifer Santoso<\/strong>, Head of Finance and Accounting<\/p>\n<h2 id=\"7\"><b>Kesimpulan<\/b><\/h2>\n<p>Akuntansi manajemen membantu perusahaan menganalisis berbagai opsi agar pengambilan keputusan lebih tepat dan efisien. Dengan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">software akuntansi HashMicro<\/a> proses pengelolaan keuangan menjadi lebih mudah, minim risiko kesalahan, dan mendukung pencapaian tujuan bisnis.<\/p>\n<p>Selain itu, sistem ini memfasilitasi perencanaan, prediksi arus kas, serta penyediaan data keuangan relevan untuk mendukung strategi bisnis ke depan.<\/p>\n<p>Dapatkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> software akuntansi HashMicro untuk melihat bagaimana solusi ini dapat mengoptimalkan manajemen keuangan perusahaan Anda.<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/06\/3-Akutansi-Desktop-v1-Resize.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/06\/3-Akutansi-Desktop-v1-Resize.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/3-Akutansi-Mobilev1.webp\" alt=\"Accounting\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\r\n\n<h2><strong>Pertanyaan Seputar Laporan Keuangan Retail<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details open=\"open\">\n<summary><strong>Apa itu akuntansi manajemen?<\/strong><\/summary>\n<p>Akuntansi manajemen adalah proses mengidentifikasi, mengukur, mengakumulasi, dan informasi transaksi untuk keperluan perusahaan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details open=\"open\">\n<summary><strong>Apa fungsi akuntansi manajemen?<\/strong><\/summary>\n<p>Akuntansi manajemen berfungsi untuk menciptakan satu keputusan penting pada perusahaan.<\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apa itu akuntansi manajemen?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Akuntansi manajemen adalah proses mengidentifikasi, mengukur, mengakumulasi, dan informasi transaksi untuk keperluan perusahaan.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa fungsi akuntansi manajemen?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Akuntansi manajemen berfungsi untuk menciptakan satu keputusan penting pada perusahaan.\"\n    }\n  }]\n}\n<\/script><\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pernah merasa laporan keuangan menumpuk di meja, sehingga membuat keputusan bisnis tetap berjalan lambat? Masalah ini sering dialami banyak perusahaan karena data keuangan yang penting memerlukan waktu lama untuk diproses dan dianalisis. Di sinilah akuntansi manajemen menjadi game-changer. Dengan bantuan software akuntansi modern, Anda bisa mengotomatisasi pengelolaan arus kas, pembuatan laporan keuangan, rekonsiliasi bank, hingga [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":170769,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-33394","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":null},"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>Ketahui Fungsi Akuntansi Manajemen, Tujuan dan Perbedaannya!<\/title>\n<meta name=\"description\" content=\"Akuntansi manajemen adalah sebuah sistem akuntansi yang memiliki kaitan dengan penggunaan informasi akuntansi oleh tingkat manajerial.\" \/>\n<meta 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