{"id":41543,"date":"2024-02-10T08:29:18","date_gmt":"2024-02-10T01:29:18","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=41543"},"modified":"2026-01-22T09:00:53","modified_gmt":"2026-01-22T02:00:53","slug":"apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan\/","title":{"rendered":"Apa Itu Jurnal Eliminasi Konsolidasi dan Perannya bagi Laporan Keuangan?"},"content":{"rendered":"<p>Pernahkah Anda merasa laporan konsolidasi terlihat &#8220;lebih besar&#8221; dari seharusnya karena transaksi antar perusahaan di dalam grup masih tercatat ganda? Bagaimana cara memastikan transaksi antara perusahaan induk, anak perusahaan, atau cabang tidak membuat angka laporan jadi bias dan sulit ditelusuri?<\/p>\n<p>Agar eliminasi berjalan tepat dan konsisten, perusahaan membutuhkan sistem yang mampu mengelola data keuangan secara otomatis. Mekanisme eliminasi yang jelas dan dukungan sistem yang efektif juga membantu proses konsolidasi lebih cepat dan meminimalkan risiko salah saji.<\/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\"><span style=\"font-weight: 400;\"><a href=\"#pengertian\">Laporan keuangan konsolidasi<\/a> adalah laporan yang menyajikan hasil dari saldo operasi dan juga posisi keuangan perusahaan.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Tidak seperti jurnal lain, <a href=\"#karakteristik\">jurnal eliminasi konsolidasi berfungsi<\/a> untuk menghilangkan atau mengeliminasi beberapa akun yang timbal balik.<\/span><\/li>\n<li aria-level=\"1\"><a href=\"#memuat\">Kertas kerja konsolidasi biasanya memuat<\/a> kolom akun, neraca percobaan (induk &amp; anak), ayat eliminasi (debit\/kredit), dan hasil konsolidasi.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<h2 id=\"1\"><strong><span id=\"pengertian\">Sekilas tentang Jurnal Eliminasi dalam Laporan Konsolidasi<\/span><\/strong><\/h2>\n<p>Laporan keuangan konsolidasi adalah laporan yang menyajikan hasil operasi dan posisi keuangan dari dua atau lebih entitas yang terpisah namun dipandang sebagai satu kesatuan. Untuk menyusunnya, diperlukan jurnal eliminasi guna menghapus transaksi kepemilikan maupun transaksi antar perusahaan dalam grup.<\/p>\n<p>Jurnal eliminasi konsolidasi berfungsi menyesuaikan saldo akun dengan menghapus akun timbal balik antara induk dan anak perusahaan. Dengan begitu, laporan konsolidasi dapat disajikan secara utuh tanpa data ganda dan mencerminkan kondisi keuangan sebenarnya.<\/p>\n<p><span style=\"font-weight: 400;\">Agar proses ini berjalan konsisten dan mudah ditelusuri, perusahaan perlu menyiapkan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sistem-akuntansi\/\">mekanisme pencatatan dan pelaporan keuangan<\/a> yang rapi. <\/span><span style=\"font-weight: 400;\">Untuk perusahaan induk, ada laporan yang perusahaan butuhkan untuk melakukan konsolidasi laporan keuangan adalah sebagai berikut:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mempunyai satu atau lebih anak perusahaan sebagai adanya bukti ekuitas<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perusahaan induk memiliki saham lebih dari 50% pada anak atau cabang perusahaan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perusahaan induk memiliki saham pada anak perusahaan kurang dari 50%, tetapi perusahaan induk memegang kendali penuh.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bila kondisi diatas tidak bisa terpenuhi, maka perusahaan cukup membuat laporan keuangan secara mandiri saja.<\/span><\/p>\n<h2 id=\"2\"><b><span id=\"manfaat\">Manfaat Adanya Jurnal Eliminasi Konsolidasi<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" loading=\"lazy\" class=\" td-center alignnone wp-image-135921 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan-2.png\" alt=\"apa itu jurnal eliminasi konsolidasi dan perannya bagi laporan keuangan\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan-2.png 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan-2-300x163.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan-2-1024x555.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan-2-768x416.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan-2-775x420.png 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan-2-150x81.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan-2-696x377.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/apa-itu-jurnal-eliminasi-konsolidasi-dan-perannya-bagi-laporan-keuangan-2-1068x580.png 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>Manfaat dari jurnal eliminasi konsolidasi adalah bisa memberikan gambaran yang objektif dan menyeluruh tentang status keuangan dan kegiatan sekelompok perusahaan, baik itu perusahaan induk atau anak perusahaan. Sehingga setiap pihak terkait seperti auditor dan investor bisa memahaminya dengan baik.<\/span><\/p>\n<p>Dalam praktiknya, penyusunan laporan keuangan konsolidasian <a href=\"https:\/\/web.iaiglobal.or.id\/PSAK-Umum\/53#gsc.tab=0\" target=\"_blank\" rel=\"noopener\">mengacu pada PSAK 65<\/a> yang disahkan DSAK IAI. Karena itu, jurnal eliminasi menjadi bagian penting untuk memastikan angka konsolidasi merepresentasikan kondisi grup usaha secara tepat.<\/p>\n<p><span style=\"font-weight: 400;\">Bila perusahaan induk mengendalikan perusahaan lain atau anak perusahaan, maka bentuk laporan inipun diperlukan. Laporan keuangan konsolidasi memiliki beberapa manfaat, yaitu:<\/span><\/p>\n<h3><strong>1. Memahami dampak jangka panjang cabang terhadap induk<\/strong><\/h3>\n<p>Laporan ini membantu perusahaan induk melihat kontribusi cabang terhadap pertumbuhan, biaya, dan profitabilitas dari waktu ke waktu. Dengan begitu, arah strategi bisa disusun berdasarkan tren yang nyata, bukan asumsi.<\/p>\n<h3><strong>2. Memberikan informasi terbaru ke manajemen induk tentang performa cabang<\/strong><\/h3>\n<p>Data yang terbarui memudahkan manajemen memantau pencapaian target dan mengidentifikasi masalah lebih cepat. Keputusan operasional pun bisa diambil lebih tepat dan responsif.<\/p>\n<h3><strong>3. Menyediakan informasi bagi pihak eksternal yang membutuhkan<\/strong><\/h3>\n<p>Pihak eksternal seperti auditor, investor, atau regulator memerlukan informasi yang jelas dan dapat ditelusuri. Ini membantu meningkatkan transparansi serta kepercayaan terhadap laporan perusahaan.<\/p>\n<div style=\"border:1px solid #ddd; border-radius:8px; overflow:hidden; margin:30px 0; box-shadow:0 4px 12px rgba(0,0,0,0.12);\"><div style=\"background-color:#990000; color:#fff; padding:14px 20px; font-size:18px; font-weight:700; letter-spacing:0.5px;\">Expert's Review<\/div><div style=\"background-color:#fff; padding:22px 20px; font-size:16px; line-height:1.7; position:relative;\"><div style=\"font-size:44px; color:#990000; font-weight:800; line-height:0; position:absolute; top:18px; left:18px;\">\u201c<\/div><p style=\"margin:0 0 14px 40px; font-style:italic; color:#333;\">\u201cJurnal eliminasi yang tepat menghilangkan bias laporan akibat piutang, utang, dan pendapatan antar entitas, sehingga angka konsolidasi lebih mudah ditelusuri dan lebih mudah diverifikasi saat audit.\u201d<\/p><p style=\"margin:0 0 0 40px; font-weight:700; color:#444;\">\u2014 Jennifer Santoso CA, CFA, CPA, Head of Finance and Accounting<\/p><\/div><\/div>\n<h2 id=\"3\"><b><span id=\"karakteristik\">Karakteristik pada Jurnal Eliminasi Konsolidasi<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Jurnal eliminasi ini memiliki ciri-ciri yang membedakan dari jurnal lainnya. Tidak seperti <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/apa-itu-general-journal-dan-langkah-mudah-membuatnya\/\" rel=\"\">jurnal pencatatan umum<\/a> yang berfungsi untuk mencatat setiap transaksi yang terjadi di perusahaan, jurnal ini berfungsi untuk menghilangkan atau mengeliminasi beberapa akun yang timbal balik. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jurnal eliminasi konsolidasi memiliki beberapa karakteristik yang harus Anda ketahui, yaitu:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ayat jurnal eliminasi konsolidasi terdapat di dalam lembar kertas kerja konsolidasi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Terdapat penyesuaian total saldo akun dari perusahaan gabungan secara independen yang\u00a0 menggambarkan angka yang berasal dari perusahaan independen tersebut secara hukum.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ayat jurnal eliminasi hanya akan ada dan tercatat di dalam lembar kertas kerja konsolidasi dan tidak berdampak pada pembukuan perusahaan independen.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kehadiran tujuan dari ayat jurnal eliminasi adalah agar bisa mengurangi atau menambah saldo total gabungan dari setiap akun, sehingga hanya transaksi dengan pihak eksternal sajalah yang akan tercermin di dalam data gabungan ini.<\/span><\/li>\n<\/ul>\n<h2 id=\"4\"><b><span id=\"memuat\">Format Kertas Kerja pada Jurnal Eliminasi Konsolidasi<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Pada umumnya, format lembar kertas kerja konsolidasi memiliki 4 kolom utama, yaitu nama akun untuk menulis nama atau keterangan akun yang akan perusahaan input. Kemudian,\u00a0 data neraca percobaaan yang berisi dua kolom kolom satu untuk perusahaan induk dan kolom kedua untuk perusahaan anak.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Selanjutnya, ayat jurnal eliminasi konsolidasi yang berisikan nominal jurnal yang akan dieliminasi pastikan mengisi data sesuai dengan posisi debit kreditnya. Terakhir adalah konsolidasi yang berisi nominal dari penjumlahan neraca percobaan.\u00a0<\/span><\/p>\n<h2 id=\"5\"><b>Contoh Soal serta Perhitungan pada Jurnal Eliminasi<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-41554 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-1.png\" alt=\"contoh cara menghitung jurnal eliminasi konsolidasi\" width=\"836\" height=\"431\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-1.png 836w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-1-300x155.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-1-768x396.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-1-150x77.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-1-696x359.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-1-815x420.png 815w\" sizes=\"auto, (max-width: 836px) 100vw, 836px\" \/><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-41553 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-2.png\" alt=\"contoh cara menghitung jurnal eliminasi\" width=\"954\" height=\"324\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-2.png 954w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-2-300x102.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-2-768x261.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-2-150x51.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/nomor-2-696x236.png 696w\" sizes=\"auto, (max-width: 954px) 100vw, 954px\" \/> <img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-41552 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-1.png\" alt=\"contoh cara menghitung jurnal eliminasi\" width=\"1058\" height=\"493\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-1.png 1058w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-1-300x140.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-1-1024x477.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-1-768x358.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-1-150x70.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-1-696x324.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-1-901x420.png 901w\" sizes=\"auto, (max-width: 1058px) 100vw, 1058px\" \/><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-41551 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-2.png\" alt=\"contoh cara menghitung jurnal eliminasi konsolidasi\" width=\"989\" height=\"437\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-2.png 989w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-2-300x133.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-2-768x339.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-2-150x66.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-2-696x308.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-2-951x420.png 951w\" sizes=\"auto, (max-width: 989px) 100vw, 989px\" \/><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-41550 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-3.png\" alt=\"contoh cara menghitung jurnal eliminasi konsolidasi\" width=\"755\" height=\"126\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-3.png 755w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-3-300x50.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-3-150x25.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-3-696x116.png 696w\" sizes=\"auto, (max-width: 755px) 100vw, 755px\" \/><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-41555 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian.png\" alt=\"contoh cara menghitung jurnal eliminasi konsolidasi\" width=\"864\" height=\"508\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian.png 864w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-300x176.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-768x452.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-150x88.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-696x409.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/10\/penyelesaian-714x420.png 714w\" sizes=\"auto, (max-width: 864px) 100vw, 864px\" \/><\/p>\n<h2 id=\"6\"><b>Kesimpulan<\/b><\/h2>\n<p>Laporan keuangan konsolidasi adalah laporan yang menyajikan hasil operasi dan posisi keuangan dari dua atau lebih entitas yang terpisah namun digabung menjadi satu kesatuan.<\/p>\n<p>Melalui jurnal eliminasi konsolidasi, perusahaan dapat menghapus akun timbal balik antara induk, anak, atau cabang sehingga hanya transaksi eksternal yang tercermin di laporan konsolidasi.<\/p>\n<p>Jika Anda ingin membantu konsolidasi lebih lancar dan menekan risiko ketidaktepatan pencatatan, Anda bisa <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">mengatur jadwal konsultasi gratis<\/a> untuk membahas kebutuhan bisnis Anda.<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/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 Jurnal Eliminasi Konsolidasi<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Jurnal eliminasi konsolidasi adalah?<\/strong><\/summary>\n<p>Jurnal eliminasi konsolidasi merupakan pencatatan yang dibuat untuk menyesuaikan dan menghapus saldo timbal balik antara induk, anak, atau cabang, sehingga laporan konsolidasi terbebas dari transaksi ganda.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa itu konsolidasi dan eliminasi?<\/strong><\/summary>\n<p>Konsolidasi adalah proses menggabungkan laporan keuangan dari beberapa entitas menjadi satu kesatuan. Eliminasi adalah penghapusan akun timbal balik antar entitas dalam grup agar laporan gabungan lebih akurat.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Mengapa laporan keuangan harus membuat jurnal eliminasi?<\/strong><\/summary>\n<p>Jurnal eliminasi diperlukan agar laporan konsolidasi hanya menampilkan transaksi eksternal dan mencerminkan kondisi keuangan sebenarnya tanpa distorsi dari transaksi internal.<span style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif;\">\u00a0<\/span><\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pernahkah Anda merasa laporan konsolidasi terlihat &#8220;lebih besar&#8221; dari seharusnya karena transaksi antar perusahaan di dalam grup masih tercatat ganda? Bagaimana cara memastikan transaksi antara perusahaan induk, anak perusahaan, atau cabang tidak membuat angka laporan jadi bias dan sulit ditelusuri? Agar eliminasi berjalan tepat dan konsisten, perusahaan membutuhkan sistem yang mampu mengelola data keuangan secara [&hellip;]<\/p>\n","protected":false},"author":161,"featured_media":135919,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-41543","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 v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Peran Jurnal Eliminasi Konsolidasi bagi Perusahaan<\/title>\n<meta name=\"description\" content=\"Tujuan jurnal eliminasi konsolidasi adalah agar dapat menghitung keuntungan atau kerugian yang terjadi karena transaksi yang tidak wajar.\" \/>\n<meta name=\"robots\" content=\"index, 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