{"id":41486,"date":"2025-02-05T11:33:50","date_gmt":"2025-02-05T04:33:50","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=41486"},"modified":"2026-02-03T13:18:46","modified_gmt":"2026-02-03T06:18:46","slug":"cara-membuat-laporan-neraca-keuangan","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/cara-membuat-laporan-neraca-keuangan\/","title":{"rendered":"Laporan Neraca Keuangan: Contoh dan Cara Lengkap Membuatnya"},"content":{"rendered":"<p>Neraca keuangan adalah laporan yang merangkum posisi aset, liabilitas, dan ekuitas perusahaan pada tanggal tertentu. Dari laporan ini, tim manajemen bisa melihat gambaran finansial perusahaan tanpa perlu membaca transaksi satu per satu.<\/p>\n<p>Karena formatnya ringkas, neraca sering dipakai untuk mengecek kemampuan perusahaan membayar kewajiban jangka pendek, beban utang, dan komposisi modal. Itu sebabnya neraca biasanya jadi laporan yang paling cepat diminta saat evaluasi internal, pengajuan pendanaan, atau audit.<\/p>\n<p>Di bagian berikut, pembahasan akan merinci komponen neraca, bentuk penyajiannya, serta langkah menyusunnya agar konsisten dan mudah ditelusuri. Fokusnya bukan hanya definisi, tetapi juga cara membaca neraca secara praktis supaya keputusan bisnis lebih terarah.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#laporan_neraca\">Laporan neraca<\/a> menjadi bagian dokumen akuntansi penting dalam sistematika operasional perusahaan.<\/li>\n<li aria-level=\"1\">Dengan banyaknya <a href=\"#komponen\">komponen laporan keuangan<\/a> yang harus Anda perhatikan, mengelola dokumen ini tidak dapat berjalan secara manual.<\/li>\n<li aria-level=\"1\"><a href=\"#fungsi\">Laporan neraca berfungsi<\/a> menunjukkan posisi keuangan perusahaan sebagai dasar pengambilan keputusan dan penilaian kinerja keuangan.<\/li>\n<li aria-level=\"1\">Membuat laporan keuangan Anda dengan <a href=\"https:\/\/www.hashmicro.com\/id\/aplikasi-laporan-keuangan\">aplikasi laporan keuangan<\/a> menghemat waktu karena Anda bisa input data dan langsung dikalkulasi dan direkap.<\/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> <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><b><span id=\"laporan-neraca\">Apa itu Neraca Keuangan?<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\"><strong>Neraca keuangan<\/strong> adalah laporan keuangan perusahaan yang berisikan tentang aset atau aktiva, kewajiban yang harus dibayarkan kepada pihak terkait, dan modal perusahaan. Penyusunan laporan neraca biasanya terjadi pada akhir periode.<\/span><\/p>\n<p>Neraca biasanya disusun pada akhir periode sebagai ringkasan posisi keuangan yang dibutuhkan manajemen, pemegang saham, kreditur, dan regulator. Karena dipakai untuk evaluasi dan pelaporan, konsistensi klasifikasi akun dan ketepatan angka menjadi hal yang paling krusial.<\/p>\n<h2><span id=\"komponen\"><b>Komponen Laporan Neraca Keuangan<\/b><\/span><\/h2>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 14px 0;\">\n<table style=\"width: 100%; min-width: 720px; border-collapse: separate; border-spacing: 0; table-layout: fixed; font-family: Arial, sans-serif; font-size: 14px; line-height: 1.5; background: #ffffff; border: 1px solid #e8e8e8; border-radius: 10px; overflow: hidden;\">\n<thead>\n<tr>\n<th style=\"background: #990000; color: #ffffff; padding: 12px 14px; width: 32%; text-align: center; font-weight: bold; border-right: 1px solid rgba(255,255,255,0.25);\">Komponen<\/th>\n<th style=\"background: #990000; color: #ffffff; padding: 12px 14px; width: 68%; text-align: center; font-weight: bold;\">Ringkasan<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 12px 14px; font-weight: bold; color: #1f1f1f; border-right: 1px solid #ededed; border-top: 1px solid #ededed; vertical-align: top;\">Aset \/ Aktiva<\/td>\n<td style=\"padding: 12px 14px; color: #2a2a2a; border-top: 1px solid #ededed; vertical-align: top;\">Sumber daya yang dimiliki perusahaan. Terdiri dari aset lancar (kas, piutang, persediaan) dan aset tidak lancar (properti, peralatan, hak paten).<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; font-weight: bold; color: #1f1f1f; border-right: 1px solid #ededed; border-top: 1px solid #ededed; vertical-align: top;\">Liabilitas \/ Kewajiban<\/td>\n<td style=\"padding: 12px 14px; color: #2a2a2a; border-top: 1px solid #ededed; vertical-align: top;\">Utang perusahaan kepada pihak lain. Dibagi menjadi liabilitas jangka pendek (utang dagang, pajak) dan jangka panjang (pinjaman bank, obligasi).<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 12px 14px; font-weight: bold; color: #1f1f1f; border-right: 1px solid #ededed; border-top: 1px solid #ededed; vertical-align: top;\">Ekuitas \/ Modal<\/td>\n<td style=\"padding: 12px 14px; color: #2a2a2a; border-top: 1px solid #ededed; vertical-align: top;\">Hak pemilik atas aset perusahaan setelah dikurangi kewajiban. Termasuk saham, laba ditahan, cadangan laba, dan modal lainnya.<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; font-weight: bold; color: #1f1f1f; border-right: 1px solid #ededed; border-top: 1px solid #ededed; vertical-align: top;\">Fungsi Neraca<\/td>\n<td style=\"padding: 12px 14px; color: #2a2a2a; border-top: 1px solid #ededed; vertical-align: top;\">Menunjukkan posisi keuangan perusahaan, membantu manajemen merencanakan strategi, serta menjadi acuan investor dan kreditur dalam pengambilan keputusan.<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 12px 14px; font-weight: bold; color: #1f1f1f; border-right: 1px solid #ededed; border-top: 1px solid #ededed; vertical-align: top;\">Bentuk Neraca<\/td>\n<td style=\"padding: 12px 14px; color: #2a2a2a; border-top: 1px solid #ededed; vertical-align: top;\">Terdapat dua bentuk utama:<\/p>\n<ul style=\"margin: 8px 0 0; padding-left: 18px;\">\n<li style=\"margin: 0 0 6px;\"><strong>Skontro<\/strong> (horizontal, aset di kiri dan kewajiban &amp; ekuitas di kanan)<\/li>\n<li style=\"margin: 0;\"><strong>Staffel<\/strong> (vertikal, aset di atas, kewajiban &amp; ekuitas di bawah)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-weight: 400;\">Komponen dari laporan neraca keuangan terdiri dari tiga macam, yaitu aktiva atau aset, kewajiban, dan modal. Ketiga hal tersebut menentukan cara penyajian format yang umumnya menjadi panduan dalam penyusunan laporan. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Biasanya, laporan aset berada di sebelah sisi kiri, sedangkan laporan kewajiban dan modal berada di sisi kanan. Berikut penjelasan yang lebih mendalam tentang tiga komponen neraca keuangan perusahaan:<\/span><\/p>\n<h3><strong>1. Aktiva<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Aset atau aktiva adalah jumlah kekayaan atau sumber daya milik perusahaan untuk mendukung kegiatan operasional bisnis. Ada dua jenis aktiva dalam <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sistem-akuntansi\/\">sistem akuntansi<\/a>, yaitu aset lancar dan aset tetap. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sedangkan, aset tetap adalah aset yang memiliki masa manfaat lebih dari satu tahun atau dalam waktu yang panjang. Contoh dari aset tetap adalah bangunan kantor, peralatan kantor, hak milik intelektual, dan lain sebagainya.<\/span><\/p>\n<p data-start=\"757\" data-end=\"944\">Aset mencerminkan sumber daya yang dimiliki oleh perusahaan yang memiliki nilai ekonomi dan dapat digunakan untuk menjalankan operasional bisnis. Aset dibagi menjadi dua kategori utama:<\/p>\n<ul data-start=\"945\" data-end=\"1238\">\n<li data-start=\"945\" data-end=\"1097\"><strong data-start=\"947\" data-end=\"963\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/aktiva-lancar-definisi-dan-jenis\/\">Aset Lancar<\/a>:<\/strong> Aset yang dapat dikonversi menjadi kas dalam waktu satu tahun, seperti kas, piutang usaha, persediaan, dan investasi jangka pendek.<\/li>\n<li data-start=\"1098\" data-end=\"1238\"><strong data-start=\"1100\" data-end=\"1122\">Aset Tidak Lancar:<\/strong> Aset dengan jangka waktu pemanfaatan lebih dari satu tahun, seperti properti, peralatan, hak paten, dan goodwill.<\/li>\n<\/ul>\n<h3><strong>2. Liabilitas<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Liabilitas atau kewajiban adalah utang yang harus perusahaan bayarkan kepada pihak terkait atau kreditur pada suatu periode tertentu, yang meliputi utang, pendapatan terima di muka, serta akrual. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sedangkan, utang jangka panjang adalah utang yang jatuh temponya lebih dari satu tahun, seperti <\/span><span style=\"font-weight: 400;\">obligasi <\/span><span style=\"font-weight: 400;\">dengan jatuh tempo lebih dari satu tahun dan pinjaman jangka panjang.<\/span><\/p>\n<p data-start=\"1261\" data-end=\"1395\">Liabilitas mencerminkan kewajiban perusahaan kepada pihak lain, baik jangka pendek maupun jangka panjang. Liabilitas dibagi menjadi:<\/p>\n<ul data-start=\"1396\" data-end=\"1686\">\n<li data-start=\"1396\" data-end=\"1550\"><strong data-start=\"1398\" data-end=\"1427\">Liabilitas Jangka Pendek:<\/strong> Kewajiban yang harus dibayarkan dalam satu tahun, seperti utang dagang, utang pajak, dan beban yang masih harus dibayar.<\/li>\n<li data-start=\"1551\" data-end=\"1686\"><strong data-start=\"1553\" data-end=\"1583\">Liabilitas Jangka Panjang:<\/strong> Kewajiban yang jatuh tempo lebih dari satu tahun, seperti pinjaman bank jangka panjang dan obligasi.<\/li>\n<\/ul>\n<h3><strong>3. Ekuitas (modal)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Ekuitas adalah jumlah kekayaan yang pemilik perusahaan miliki dan bisa bertambah atau berkurang seperti saham, laba ditahan, cadangan laba, dan modal lainnya. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cara perhitungan modal adalah dengan mencari selisih dari harta dan utang. Kerugian akan terjadi jika utang perusahaan lebih besar daripada modal atau keuntungan. Begitu pun sebaliknya. Jika ada perubahan, maka <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-perubahan-modal-adalah\/\">komponen laporan perubahan modal<\/a> sangat perlu untuk menentukan keseluruhan modal.<\/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><strong>Struktur Laporan Neraca<\/strong><\/h2>\n<p>Dalam akuntansi keuangan perusahaan, laporan neraca disusun berdasarkan persamaan dasar akuntansi, yaitu:<\/p>\n<div style=\"background: linear-gradient(135deg,#fff 0%,#fbeaea 100%); border-left: 6px solid #990000; border-radius: 10px; padding: 20px; margin: 24px 0; text-align: center; box-shadow: 0 6px 14px rgba(0,0,0,.08);\"><span style=\"font-size: 20px; font-weight: 600; color: #7a0000; font-family: 'Nunito Sans','Segoe UI',Arial,sans-serif;\">Aset = Liabilitas + Ekuitas<\/span><\/div>\n<p>Rumus ini menunjukkan bahwa seluruh aset perusahaan berasal dari kewajiban kepada pihak lain atau dari modal pemilik. Oleh karena itu, keseimbangan antara ketiga komponen tersebut menjadi dasar utama dalam penyusunan laporan neraca keuangan.<\/p>\n<p>Dalam penyusunannya, persamaan tersebut digunakan untuk memastikan saldo awal akun tetap seimbang. Jika muncul nilai negatif pada historical balancing, hal ini menandakan adanya ketidaksesuaian pencatatan yang perlu dikoreksi pada akun tertentu.<\/p>\n<div style=\"width: 100%; overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 14px 0;\">\n<table style=\"width: 100%; min-width: 520px; border-collapse: separate; border-spacing: 0; table-layout: fixed; font-family: Arial, sans-serif; font-size: 14px; line-height: 1.5; background: #ffffff; border: 1px solid #e8e8e8; border-radius: 10px; overflow: hidden;\">\n<thead>\n<tr>\n<th style=\"background: #990000; color: #ffffff; padding: 12px 14px; width: 60%; text-align: left; font-weight: bold; border-right: 1px solid rgba(255,255,255,0.25);\">Nama Akun<\/th>\n<th style=\"background: #990000; color: #ffffff; padding: 12px 14px; width: 20%; text-align: center; font-weight: bold; border-right: 1px solid rgba(255,255,255,0.25);\">Debit<\/th>\n<th style=\"background: #990000; color: #ffffff; padding: 12px 14px; width: 20%; text-align: center; font-weight: bold;\">Kredit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; font-weight: bold; color: #1f1f1f;\">Kas<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; text-align: center; font-weight: bold; color: #1f1f1f;\">\u2713<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; text-align: center; color: #9a9a9a;\">\u2014<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; font-weight: bold; color: #1f1f1f;\">Persediaan<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; text-align: center; font-weight: bold; color: #1f1f1f;\">\u2713<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; text-align: center; color: #9a9a9a;\">\u2014<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; font-weight: bold; color: #1f1f1f;\">Beban Dibayar di Muka<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; text-align: center; font-weight: bold; color: #1f1f1f;\">\u2713<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; text-align: center; color: #9a9a9a;\">\u2014<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; font-weight: bold; color: #1f1f1f;\">Utang<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; text-align: center; color: #9a9a9a;\">\u2014<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; text-align: center; font-weight: bold; color: #1f1f1f;\">\u2713<\/td>\n<\/tr>\n<tr style=\"background: #ffffff;\">\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; font-weight: bold; color: #1f1f1f;\">Pendapatan Diterima di Muka<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; text-align: center; color: #9a9a9a;\">\u2014<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; text-align: center; font-weight: bold; color: #1f1f1f;\">\u2713<\/td>\n<\/tr>\n<tr style=\"background: #fafafa;\">\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; font-weight: bold; color: #1f1f1f;\">Modal<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; border-right: 1px solid #ededed; text-align: center; color: #9a9a9a;\">\u2014<\/td>\n<td style=\"padding: 12px 14px; border-top: 1px solid #ededed; text-align: center; font-weight: bold; color: #1f1f1f;\">\u2713<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Struktur ini juga membantu menentukan posisi normal akun dalam laporan neraca. Misalnya, penyetoran modal dicatat dengan kas di debit dan modal di kredit, sedangkan pembayaran utang dicatat dengan utang di debit dan kas di kredit.<\/p>\n<h2><b>Macam-Macam Laporan Neraca Keuangan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Laporan neraca keuangan terbagi menjadi dua bentuk, yaitu scontro dan staffel. Penggunaan kedua jenis laporan tersebut dapat Anda sesuaikan dengan kebutuhan perusahaan. <\/span><\/p>\n<h3><strong>1. Laporan neraca bentuk skontro\u00a0<\/strong><\/h3>\n<p>Laporan keuangan neraca skontro memiliki tampilan horizontal, dengan aset, kewajiban, dan ekuitas dalam dua kolom. Kolom pertama di sebelah kiri berisi akun aset beserta nominalnya, sementara kolom kedua memuat akun kewajiban dan ekuitas beserta nilainya.<\/p>\n<p>Cara membuat laporan keuangan format skontro ini lebih sesuai untuk bisnis dengan jumlah akun yang terbatas, seperti UKM, karena bentuknya lebih sederhana. Berikut contoh neraca keuangan skontro yang dapat Anda jadikan referensi.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-167254 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/laporan-neraca-skontro.webp\" alt=\"laporan neraca skontro\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/laporan-neraca-skontro.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/laporan-neraca-skontro-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/laporan-neraca-skontro-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/laporan-neraca-skontro-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/laporan-neraca-skontro-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/laporan-neraca-skontro-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/laporan-neraca-skontro-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/02\/laporan-neraca-skontro-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3><strong>2. Laporan neraca bentuk staffel\u00a0<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Neraca keuangan bentuk staffel memiliki susunan laporan berurutan dari atas ke bawah, dengan posisi aset atau aktiva berada di paling atas, sementara utang dan modal di paling bawah. <\/span><span style=\"font-weight: 400;\">Penggunaan bentuk laporan neraca keuangan dapat Anda sesuaikan berdasarkan dengan banyaknya akun.<\/span><\/p>\n<p>Bentuk neraca ini paling sesuai untuk perusahaan dengan banyak akun. Penggunaan bentuk laporan dapat Anda sesuaikan berdasarkan dengan banyaknya akun.<\/p>\n<p>Berikut adalah contoh cara membuat laporan keuangan format staffel:<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-149262\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/laporan-neraca-staffel.webp\" alt=\"laporan neraca staffel\" width=\"1200\" height=\"750\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/laporan-neraca-staffel.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/laporan-neraca-staffel-300x188.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/laporan-neraca-staffel-1024x640.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/laporan-neraca-staffel-768x480.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/laporan-neraca-staffel-672x420.webp 672w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/laporan-neraca-staffel-150x94.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/laporan-neraca-staffel-696x435.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/laporan-neraca-staffel-1068x668.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Semakin banyak akun maka bentuk staffel akan lebih efektif. Maka tak heran, ada banyak perusahaan besar dengan banyak akun dan nilai yang besar lebih memilih untuk menggunakan bentuk neraca ini. <\/span><span style=\"font-weight: 400;\">Di sisi lain, bentuk skontro akan lebih berguna pada akun dan nilai yang berjumlah sedikit.<\/span><\/p>\n<h2><b><span id=\"fungsi\">Cara Membuat Laporan Neraca Keuangan<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Berikut ini adalah 6 langkah dalam membuat neraca keuangan:<\/span><\/p>\n<h3><strong>1. Tentukan tanggal dan periode pelaporan<\/strong><\/h3>\n<p>Tanggal neraca menunjukkan posisi keuangan pada satu titik waktu, misalnya akhir bulan atau akhir tahun. Periode pelaporan bisa bulanan, triwulan, atau tahunan, tergantung kebutuhan manajemen dan kewajiban pelaporan.<\/p>\n<h3><strong>2. Pastikan saldo akun per tanggal pelaporan sudah final<\/strong><\/h3>\n<p>Sebelum menyusun neraca, rapikan dulu data transaksi dan lakukan penyesuaian yang relevan (misalnya beban dibayar di muka, akrual, depresiasi, atau koreksi persediaan). Tahap ini membantu memastikan angka yang masuk ke neraca benar-benar mencerminkan kondisi perusahaan pada tanggal tersebut.<\/p>\n<h3><strong>3. Identifikasi dan klasifikasikan aset<\/strong><\/h3>\n<p>Kelompokkan aset berdasarkan likuiditasnya agar mudah dibaca:<\/p>\n<ul>\n<li><strong>Aset lancar:<\/strong> aset yang bisa dikonversi menjadi kas atau digunakan dalam waktu \u2264 1 tahun, seperti kas\/bank, piutang usaha, persediaan, dan biaya dibayar di muka.<\/li>\n<li><strong>Aset tidak lancar:<\/strong> aset dengan manfaat &gt; 1 tahun, seperti aset tetap (bangunan, mesin, kendaraan), aset tak berwujud (lisensi, hak paten), serta investasi jangka panjang (jika ada).<\/li>\n<\/ul>\n<h3><strong>4. Identifikasi dan klasifikasikan liabilitas<\/strong><\/h3>\n<p>Pisahkan kewajiban berdasarkan jatuh tempo:<\/p>\n<ul>\n<li><strong>Liabilitas jangka pendek:<\/strong> kewajiban yang jatuh tempo \u2264 1 tahun, seperti utang usaha, utang pajak, beban yang masih harus dibayar, dan pinjaman jangka pendek.<\/li>\n<li><strong>Liabilitas jangka panjang:<\/strong> kewajiban dengan jatuh tempo &gt; 1 tahun, seperti pinjaman bank jangka panjang atau obligasi (jika ada).<\/li>\n<\/ul>\n<h3><strong>5. Hitung ekuitas<\/strong><\/h3>\n<p>Ekuitas adalah selisih antara aset dan liabilitas, sekaligus mencerminkan hak pemilik atas aset perusahaan. Komponennya bisa mencakup modal disetor, tambahan modal disetor, laba ditahan, cadangan\/OCI, dan saham treasuri (untuk perusahaan tertentu).<\/p>\n<h3><strong>6. Cek keseimbangan neraca<\/strong><\/h3>\n<p>Pastikan persamaan akuntansi terpenuhi: Aset = Liabilitas + Ekuitas. Jika tidak seimbang, biasanya penyebabnya ada pada salah klasifikasi akun, penyesuaian yang belum dicatat, atau saldo akun yang belum lengkap pada tanggal pelaporan.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Apa yang Bisa Dinilai dari Neraca Keuangan<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/komponen-laporan-neraca-keuangan.webp\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-154106 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/komponen-laporan-neraca-keuangan.webp\" alt=\"komponen laporan neraca keuangan\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/komponen-laporan-neraca-keuangan.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/komponen-laporan-neraca-keuangan-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/komponen-laporan-neraca-keuangan-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/komponen-laporan-neraca-keuangan-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/komponen-laporan-neraca-keuangan-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/komponen-laporan-neraca-keuangan-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/komponen-laporan-neraca-keuangan-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/07\/komponen-laporan-neraca-keuangan-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/span><\/p>\n<p>Neraca keuangan membantu perusahaan melihat kondisi keuangan pada satu tanggal tertentu. Dari susunan aset, liabilitas, dan ekuitas, ada beberapa hal yang bisa dinilai dengan cepat:<\/p>\n<ol>\n<li><strong>Kemampuan bayar jangka pendek (likuiditas):<\/strong> Bisa dilihat dari perbandingan aset lancar (kas, piutang, persediaan) dengan kewajiban jangka pendek. Kalau aset lancar terlalu kecil, perusahaan biasanya lebih ketat dalam mengatur pembayaran vendor dan operasional harian.<\/li>\n<li><strong>Beban utang dan risikonya (solvabilitas):<\/strong> Neraca menunjukkan seberapa besar porsi utang dibanding modal. Jika utang terlalu dominan, perusahaan perlu lebih hati-hati karena tekanan cicilan dan bunga bisa mengganggu ruang gerak bisnis.<\/li>\n<li><strong>Kondisi aset yang sehat atau tidak:<\/strong> Aset besar tidak selalu berarti aman. Piutang yang menumpuk bisa berarti penagihan lambat, sementara persediaan yang tinggi bisa menandakan stok terlalu banyak atau perputarannya lambat.<\/li>\n<li><strong>Kekuatan modal perusahaan:<\/strong> Ekuitas memberi gambaran seberapa kuat perusahaan ditopang oleh modal pemilik dan laba ditahan. Kalau ekuitas stabil atau naik, biasanya perusahaan punya bantalan yang lebih aman untuk menghadapi perubahan pasar.<\/li>\n<li><strong>Arah perubahan dari periode ke periode:<\/strong> Neraca jadi lebih berguna kalau dibandingkan antar bulan atau antar tahun. Dari situ, perusahaan bisa melihat tren utang bertambah, kas menipis, persediaan naik, atau ekuitas menurun, dan mulai cari penyebabnya dari aktivitas bisnis.<\/li>\n<\/ol>\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 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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 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><b>Kesimpulan\u00a0<\/b><\/h2>\n<p>Neraca keuangan adalah laporan yang merangkum aset, liabilitas, dan ekuitas perusahaan pada satu tanggal tertentu. Laporan ini dipakai untuk melihat posisi kas, utang, serta modal perusahaan secara ringkas.<\/p>\n<p>Supaya neraca bisa dibaca dengan jelas, perusahaan perlu memastikan saldo akun per tanggal pelaporan sudah lengkap dan klasifikasinya konsisten. Pengecekan sederhana seperti rekonsiliasi kas\/bank, piutang, utang, persediaan, serta penyesuaian akhir periode membantu menjaga angka neraca tetap rapi.<\/p>\n<p>Jika neraca dibandingkan antar periode, perusahaan juga bisa melihat perubahan yang paling relevan, misalnya utang bertambah, kas menurun, atau persediaan naik. Dari perubahan itu, evaluasi bisa dilakukan lebih terarah tanpa perlu menebak-nebak kondisi keuangan.<\/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\/2026\/01\/accounting-laporan.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-laporan.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-laporan-m.webp\" alt=\"Accounting_Laporan\" 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>\n<h2><strong>Pertanyaan Seputar Neraca Keuangan<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa itu software accounting?<\/strong><\/summary>\n<p>Peran aplikasi keuangan menjadi sangat krusial karena terbukti dapat meningkatkan efisiensi, meminimalkan human error, meningkatkan akurasi, dan bahkan mengurangi biaya. Untuk dapat mengetahui perkiraan harga penggunaan aplikasi keuangan, unduh perhitungan skema harga software ERP berikut.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Berapa harga software HashMicro?<\/strong><\/summary>\n<p>Dapatkan daftar harga sistem HashMicro dengan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">klik link berikut<\/a> atau terhubung dengan tim customer service yang tersedia kapan saja Anda butuhkan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa itu debit dan kredit?<\/strong><\/summary>\n<p>Debit dan kredit memegang peran penting dalam pembukuan entri ganda. Debit mengacu pada entri di sisi kiri buku besar akun, dan kredit mengacu pada entri di sisi kanan buku besar akun.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apa itu software accounting?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Peran aplikasi keuangan menjadi sangat krusial karena terbukti dapat meningkatkan efisiensi, meminimalkan human error, meningkatkan akurasi, dan bahkan mengurangi biaya. Untuk dapat mengetahui perkiraan harga penggunaan aplikasi keuangan, unduh perhitungan skema harga software ERP berikut.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Berapa harga software HashMicro?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Dapatkan daftar harga sistem HashMicro dengan klik link berikut atau terhubung dengan tim customer service yang tersedia kapan saja Anda butuhkan.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa itu debit dan kredit?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Debit dan kredit memegang peran penting dalam pembukuan entri ganda. Debit mengacu pada entri di sisi kiri buku besar akun, dan kredit mengacu pada entri di sisi kanan buku besar akun.\"\n    }\n  }]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Neraca keuangan adalah laporan yang merangkum posisi aset, liabilitas, dan ekuitas perusahaan pada tanggal tertentu. Dari laporan ini, tim manajemen bisa melihat gambaran finansial perusahaan tanpa perlu membaca transaksi satu per satu. Karena formatnya ringkas, neraca sering dipakai untuk mengecek kemampuan perusahaan membayar kewajiban jangka pendek, beban utang, dan komposisi modal. Itu sebabnya neraca biasanya [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":167814,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-41486","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Neraca Keuangan: Definisi, Contoh, dan Cara Membuatnya<\/title>\n<meta name=\"description\" content=\"Neraca keuangan berfungsi menunjukkan posisi aset, liabilitas, dan ekuitas perusahaan. 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