{"id":37298,"date":"2024-02-09T15:12:48","date_gmt":"2024-02-09T08:12:48","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=37298"},"modified":"2026-01-29T14:48:01","modified_gmt":"2026-01-29T07:48:01","slug":"pengertian-zero-based-budgeting-serta-manfaatnya-bagi-perusahaan","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/pengertian-zero-based-budgeting-serta-manfaatnya-bagi-perusahaan\/","title":{"rendered":"Pengertian Zero Based Budgeting serta Manfaatnya bagi Perusahaan"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Sesuai dengan namanya, <\/span><i><span style=\"font-weight: 400;\">zero based budgeting<\/span><\/i><span style=\"font-weight: 400;\"> merupakan suatu konsep penganggaran biaya. Penganggaran ataupun <\/span><i><span style=\"font-weight: 400;\">budgeting <\/span><\/i><span style=\"font-weight: 400;\">adalah proses di mana Anda melakukan pengalokasian sejumlah uang terhadap beberapa sumber daya, guna menjalankan suatu program maupun aktivitas di periode tertentu. Sehingga, salah satu upaya perusahaan pada pengontrolan biaya adalah dengan melakukan penyusunan anggaran yang tak bersisa atau <\/span><span style=\"font-weight: 400;\">ZBB<\/span><span style=\"font-weight: 400;\">. Maka dari itu, seluruh alokasi biaya yang Anda susun berdasarkan visi dan rencana program di periode tersebut harus dengan proses yang telah tersistem menggunakan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Software Accounting yang terlengkap se Indonesia<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Sistem Akuntansi yang telah berbasis <\/span><i><span style=\"font-weight: 400;\">cloud<\/span><\/i><\/a><span style=\"font-weight: 400;\"> ini mampu membantu para perintis usaha menggunakan metode <\/span><i><span style=\"font-weight: 400;\">zero based budgeting<\/span><\/i><span style=\"font-weight: 400;\"> dalam merencanakan anggaran biaya. Pada dasarnya, <\/span><i><span style=\"font-weight: 400;\">zero based budgeting<\/span><\/i><span style=\"font-weight: 400;\"> memang memiliki peran dalam mengidentifikasi, merencanakan, dan mengawasi suatu pembiayaan pada program maupun kegiatan. Para pengguna metode ZBB ini biasanya melakukan pemangkasan biaya-biaya tertentu yang telah terjadi di periode sebelumnya. Sebelum Anda mulai menggunakan metode ZBB ini, Anda perlu memahami segala aspek-aspeknya yang telah dijelaskan di bawah ini.<\/span><\/p>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:6657,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;Arial, sans-serif&quot;}\">\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/span><\/p>\n<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}`; 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Para perintis usaha pada awal periode, penyelenggara <\/span><i><span style=\"font-weight: 400;\">event<\/span><\/i><span style=\"font-weight: 400;\">, bahkan pun instansi pemerintahan banyak yang menggunakan metode ZBB ini. Karena, pada umumnya setiap perusahaan memiliki keinginan untuk mempersempit pengeluaran biaya pada periode sebelumnya. Seperti <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Software Accounting Hashmicro<\/span><\/a><span style=\"font-weight: 400;\"> yang memiliki fitur<\/span><i><span style=\"font-weight: 400;\"> budget management<\/span><\/i><span style=\"font-weight: 400;\">, mampu membantu Anda mengelola anggaran agar sesuai dengan prakiraan dan perencanaan Anda.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pada tahun 1962, Departemen Pertanian Amerika Serikat yang mencetuskan pertama kali penggunaan metode ZBB ini. Namun, mereka gagal menerapkannya karena melalui proses yang lama dan memerlukan keputusan manajemen terhadap tingkat sub-departemen. Hingga tahun 1969, perusahaan Texas Instruments mulai mempublikasikan kembali metode z<\/span><i><span style=\"font-weight: 400;\">ero based budgeting<\/span><\/i><span style=\"font-weight: 400;\"> ini. Semakin berkembangnya zaman, metode ini pun berkembang dengan menggunakan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Sistem Akuntansi<\/span><\/a><span style=\"font-weight: 400;\"> yang berbasis WEB dengan keakuratan yang tinggi.<\/span><\/p>\n<h2 id=\"2\"><b>Zero Based Budgeting VS Konvensional Budgeting<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Pada hakikatnya, <\/span><i><span style=\"font-weight: 400;\">zero based budgeting<\/span><\/i><span style=\"font-weight: 400;\"> dengan konvensional <\/span><i><span style=\"font-weight: 400;\">budgeting<\/span><\/i><span style=\"font-weight: 400;\"> memiliki perbedaan pada proses penganggarannya. Apabila pada konvensional budgeting, termasuk <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/incremental-budgeting\/\">incremental budgeting<\/a>, penganggaran berdasarkan referensi pada periode sebelumnya. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sedangkan ZBB melakukan proses penganggaran berdasarkan tanpa penganalisaan dan pengevaluasian kegiatan di periode sebelumnya. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pada konvensional <\/span><i><span style=\"font-weight: 400;\">budgeting<\/span><\/i><span style=\"font-weight: 400;\">, manajer dapat memanipulasi estimasi anggaran. Sedangkan dalam ZBB, sulit sekali adanya praktek <\/span><i><span style=\"font-weight: 400;\">over-estimation<\/span><\/i><i><span style=\"font-weight: 400;\">, <\/span><\/i><span style=\"font-weight: 400;\">terlebih apabila Anda menggunakan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\"><span style=\"font-weight: 400;\">software akuntansi dengan fitur cash flow forecasting untuk memantau pendapatan dan biaya secara lebih presisi<\/span><\/a><span style=\"font-weight: 400;\"> terakurat dengan fitur <\/span><i><span style=\"font-weight: 400;\">cash flow forecasting <\/span><\/i><span style=\"font-weight: 400;\">dapat membantu Anda memantau pendapatan dan biaya pengeluaran secara tepat<\/span><i><span style=\"font-weight: 400;\">. <\/span><\/i><\/p>\n<h2 id=\"3\"><b>Langkah Implementasi Zero Based Budgeting<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-large wp-image-37325\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28-1024x576.png\" alt=\"langkah implementasi zero based budgeting\" width=\"696\" height=\"392\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28-1024x576.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28-300x169.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28-768x432.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28-1536x864.png 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28.png 2048w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28-150x84.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28-696x392.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28-1068x601.png 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28-1920x1080.png 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-28-747x420.png 747w\" sizes=\"auto, (max-width: 696px) 100vw, 696px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Sebelum Anda dapat menggunakan <\/span><i><span style=\"font-weight: 400;\">Zero Based Budgeting<\/span><\/i><span style=\"font-weight: 400;\">, Anda perlu mengetahui dulu bahwasanya anggaran tak bersisa ini memiliki langkah-langkah implementasinya. Langkah-langkah ini dapat menjadi hasil keputusan yang penting kemana alokasi uang akan digunakan. Langkah-langkah implementasi tersebut meliputi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h3><span style=\"font-weight: 400;\">Identifikasi unit-unit keputusan<\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Dalam sebuah organisasi maupun perusahaan, Anda pasti memiliki struktur organisasi yang akan menjadi pusat pertanggungjawabannya. Setiap pusat-pusat pertanggungjawaban tersebut akan terdiri pula dari unit-unit pembuat keputusan. Tidak lupa, unit-unit pembuat keputusan ini akan melibatkan aspek-aspek terkecil termasuk pertimbangan-pertimbangan dari beberapa unit. Sebelum membuat keputusan, Anda memerlukan kinerja<\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\"> Software Akuntansi dengan sistem yang <\/span><i><span style=\"font-weight: 400;\">real-time<\/span><\/i><\/a><span style=\"font-weight: 400;\"> guna menghasilkan keputusan yang tepat. Hasil keputusan ini nantinya yang akan menjadi dasar dalam <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/contoh-rab\/\">contoh RAB<\/a> dan penganggaran <\/span><span style=\"font-weight: 400;\">ZBB<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h3><span style=\"font-weight: 400;\">Penentuan paket keputusan<\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Penentuan paket keputusan ini dapat berguna untuk memberikan gambaran lengkap mengenai bagian-bagian yang menjadi anggaran, sehingga dapat menjamin tersedianya informasi bagi manajemen. Paket keputusan ini dibuat oleh manajer pusat dan harus diperlihatkan detail mengenai estimasi biaya pendapatan dalam bentuk perolehan manfaat. Terdapat dua jenis paket keputusan, yaitu paket keputusan <\/span><i><span style=\"font-weight: 400;\">mutually-exclusive<\/span><\/i><span style=\"font-weight: 400;\"> atau paket yang memiliki fungsi serupa agar lebih efisien dan memberi keuntungan. Sama halnya dengan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Software Accounting Hashmicro <\/span><\/a><span style=\"font-weight: 400;\">yang efisien dan mampu menambah keuntungan pada perusahaan Anda. Ada pula paket keputusan<\/span><i><span style=\"font-weight: 400;\"> incremental<\/span><\/i><span style=\"font-weight: 400;\">, keputusan paket berdasarkan biaya dengan tingkat usaha yang berbeda dalam setiap aktivitas.<\/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<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h3><span style=\"font-weight: 400;\">Evaluasi dengan membuat peringkat paket keputusan<\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Setelah mengidentifikasi mengenai unit-unit keputusan dan menentukan paket keputusan mana yang dapat Anda pilih. Anda perlu melakukan tahap selanjutnya, yaitu evaluasi pilihan Anda. Evaluasi ini adalah dengan memberi peringkat pada paket-paket tersebut berdasarkan manfaat yang dapat Anda maupun perusahaan peroleh. Nantinya, tahapan ini mampu menjembatani segala proses alokasi sumber daya antar berbagai aktivitas. Sehingga, pada tahap ini Anda memerlukan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Sistem Akuntansi tersistem<\/span><\/a><span style=\"font-weight: 400;\"> yang mampu mengelola Anggaran dan mengatur segala persetujuan berdasarkan budget yang tersedia.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h3><span style=\"font-weight: 400;\">Contoh kasus Zero Based Budgeting<\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Salah satu contoh kasus pada <\/span><i><span style=\"font-weight: 400;\">zero based budgeting<\/span><\/i><span style=\"font-weight: 400;\"> dalam penerapannya adalah ketika Anda selaku pemilik toko buku yang akan menjual buku melalui gerai konvensional. Namun, karena adanya pertimbangan dan mengikuti tren, Anda memutuskan untuk berjualan secara online dan mengubah bisnis Anda menjadi toko <\/span><i><span style=\"font-weight: 400;\">e-Commerce<\/span><\/i><span style=\"font-weight: 400;\">. Bisnis Anda menjadi banyak peminat, sehingga Anda harus mempertimbangkan model penganggaran ZBB guna menghindari pengeluaran anggaran yang telah Anda buat ketika masih berjualan di gerai konvensional. Maka, pengeluaran pada gerai konvensional yang memerlukan biaya sangat banyak dapat Anda persempit karena adanya pengurangan pada tenaga kerja, biaya iklan, pemasaran, bahkan biaya sewa. Anda juga dapat menggunakan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Perangkat Lunak Akuntansi yang telah berbasis <\/span><i><span style=\"font-weight: 400;\">cloud<\/span><\/i><\/a> <span style=\"font-weight: 400;\">guna menyempitkan biaya pengeluaran ini.\u00a0<\/span><\/p>\n<h2 id=\"4\"><b>Kelebihan dan Kekurangan Zero Based Budgeting<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-large wp-image-37324\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29-1024x576.png\" alt=\"kelebihan dan kekurangan zero based budgeting\" width=\"696\" height=\"392\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29-1024x576.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29-300x169.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29-768x432.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29-1536x864.png 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29.png 2048w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29-150x84.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29-696x392.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29-1068x601.png 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29-1920x1080.png 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/Desain-tanpa-judul-29-747x420.png 747w\" sizes=\"auto, (max-width: 696px) 100vw, 696px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Segala hal memiliki kelebihan dan kekurangannya, sehingga akan menjadi pertimbangan mengenai baik dan buruknya sebuah keputusan. Begitupun <\/span><span style=\"font-weight: 400;\">ZBB<\/span><span style=\"font-weight: 400;\"> yang memiliki kelebihan dan kekurangannya dalam pelaksanaannya. Maka dari itu, di bawah ini adalah kelebihan dan kekurangan yang bisa menjadi pertimbangan Anda dalam memilih metode ini:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h3><span style=\"font-weight: 400;\">Kelebihan Zero Based Budgeting<\/span><\/h3>\n<\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mampu meningkatkan efisiensi anggaran apabila penggunaannya sesuai, karena pada metode ini memiliki alternatif paket yang bermanfaat<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Metode ZBB ini menekankan pada anggaran <\/span><i><span style=\"font-weight: 400;\">value for money<\/span><\/i><span style=\"font-weight: 400;\">, di mana pada pemangku keputusan mampu memilih bagian mana yang jauh lebih menguntungkan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Alokasi keuangan mampu Anda tinjau ulang menggunakan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Software Akuntansi yang tersistem<\/span><\/a><span style=\"font-weight: 400;\"> guna memberikan informasi yang detail<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mampu meningkatkan pengetahuan dan memberikan analisis penyebab atas hilangnya ambisi para pekerja<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Memberikan kesempatan pada manajemen tingkat bawah untuk berpartisipasi dalam mengambil keputusan<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h3><span style=\"font-weight: 400;\">Kekurangan Zero Based Budgeting<\/span><\/h3>\n<\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Terlalu memakan waktu yang banyak<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rentan adanya perubahan karena pada aktivitas jangka pendek cenderung menggunakan metode ZBB ini<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perusahaan maupun organisasi memerlukan teknologi yang akurat, karena penentuan paket keputusan harus berdasarkan data. Maka dari itu, <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Software Inventory Hashmicro<\/span><\/a><span style=\"font-weight: 400;\"> mampu menjadi solusi untuk permasalahan ini<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rentan adanya kekeliruan sehingga manajemen harus terus melakukan <\/span><i><span style=\"font-weight: 400;\">review<\/span><\/i><span style=\"font-weight: 400;\"> dan juga<\/span><i><span style=\"font-weight: 400;\"> ranking<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rentan adanya kecurangan oleh oknum-oknum tak bertanggung jawab<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Baca juga: <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/mengatur-keuangan-perusahaan-dengan-budget-management\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Hal-Hal yang Harus Dipertimbangkan dalam Menyusun Anggaran Keuangan Akhir Tahun<\/span><\/a><\/p>\n<h2 id=\"5\"><b>Kesimpulan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Semakin berkembangnya zaman, metode ini pun berkembang dengan menggunakan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Sistem Akuntansi yang berbasis WEB dengan keakuratan yang tinggi<\/span><\/a><span style=\"font-weight: 400;\">.<\/span> <i><span style=\"font-weight: 400;\">Zero based budgeting<\/span><\/i><span style=\"font-weight: 400;\"> dengan konvensional budgeting memiliki perbedaan pada proses penganggarannya, yaitu dengan memperhatikan referensi tahun sebelumnya ataupun tanpa referensi tahun sebelumnya<\/span><span style=\"font-weight: 400;\">. Dalam konteks Zero Based Budgeting (ZBB), <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/keunggulan-penggunaan-sistem-sap-akuntansi-beserta-rekomendasinya\/\">SAP Akuntansi<\/a> merupakan fitur untuk membantu ZBB merancang dan melacak anggaran dari nol dengan akurasi yang tinggi, serta memastikan transparansi dan pengendalian yang lebih baik dalam proses penganggaran.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Terdapat empat langkah implementasi guna memilih metode ini, yaitu identifikasi unit-unit keputusan, penentuan paket keputusan, evaluasi dengan membuat peringkat paket keputusan, dan contoh kasus<\/span><span style=\"font-weight: 400;\"> ZBB<\/span><span style=\"font-weight: 400;\">. Sehingga, metode ini memiliki kelebihan dan kekurangannya dalam penggunaannya. Salah satu kelebihannya adalah mampu meningkatkan efisiensi anggaran apabila penggunaannya sesuai, dan kekurangannya adalah perusahaan membutuhkan teknologi yang akurat agar dalam menentukan paket keputusan sesuai dengan data. Maka dari itu, Hashmicro hadir untuk Anda sebagai solusi cerdas penyedia <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Software Akuntansi yang terintegrasi dengan CRM-sales<\/span><\/a><span style=\"font-weight: 400;\">, guna membantu Anda menghasilkan keputusan yang akurat dan menggunakan teknologi yang telah tersistem secara otomatis. Dengan mengunduh <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp\"><span style=\"font-weight: 400;\">skema perhitungan harga Software Akuntansi Hashmicro<\/span><\/a><span style=\"font-weight: 400;\">, Anda mampu memiliki sistem yang telah terintegrasi dengan seluruh sistem lainnya. Jadwalkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> sekarang bersama tim marketing kami!<\/span><\/p>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:6657,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;Arial, sans-serif&quot;}\"><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/span><\/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 Kas Kecil?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Ketika melakukan suatu transaksi bisnis, pebisnis tidak selalu menggunakan dana yang besar untuk membayar sesuatu. Terkadang perusahaan tidak menyadari bahwa telah mengeluarkan uang dengan nominal yang kecil, namun dengan kuantitas yang banyak. Meski jumlahnya tidak seberapa, namun setiap uang yang keluar harus dicatat dengan benar dalam pembukuan atau aplikasi akuntansi.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Berapa biaya yang diperlukan untuk membuat Software Akuntansi?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Biaya yang diperlukan tergantung dengan kebutuhan perusahaan, untuk lebih lengkapnya bisa cek <a href='https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp\/'>disini<\/a>\"\n    }\n  }]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sesuai dengan namanya, zero based budgeting merupakan suatu konsep penganggaran biaya. Penganggaran ataupun budgeting adalah proses di mana Anda melakukan pengalokasian sejumlah uang terhadap beberapa sumber daya, guna menjalankan suatu program maupun aktivitas di periode tertentu. Sehingga, salah satu upaya perusahaan pada pengontrolan biaya adalah dengan melakukan penyusunan anggaran yang tak bersisa atau ZBB. Maka [&hellip;]<\/p>\n","protected":false},"author":161,"featured_media":140488,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1105],"tags":[],"class_list":{"0":"post-37298","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-finance"},"acf":{"post_reviewer":""},"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>Zero Based Budgeting serta Manfaatnya bagi Perusahaan<\/title>\n<meta name=\"description\" content=\"Salah satu upaya perusahaan pada pengontrolan biaya adalah dengan melakukan penyusunan anggaran yang tak bersisa atau zero based budgeting\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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\/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/02\/pengertian-zero-based-budgeting-serta-manfaatnya-bagi-perusahaan-hashmicro.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"650\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Jonathan Kurniawan\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:site\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jonathan Kurniawan\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 menit\" \/>\n<script type=\"application\/ld+json\" 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