{"id":70601,"date":"2024-02-24T10:50:51","date_gmt":"2024-02-24T03:50:51","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=70601"},"modified":"2026-01-21T10:45:34","modified_gmt":"2026-01-21T03:45:34","slug":"mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis\/","title":{"rendered":"Apa Itu Periode Akuntansi? Pengertian, Cara kerja, dan Jenisnya"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Periode akuntansi merupakan waktu dimana bisnis menyajikan kinerja keuangan perusahaan mereka melalui laporan keuangan. Melalui pengetahuan akan siklus ini, perusahaan dapat menentukan metode terbaik untuk mengukur keberhasilan dari suatu operasi di dalam sebuah perusahaan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pengelolaan keuangan pada perusahaan membutuhkan keterampilan akuntansi yang baik oleh pelaku bisnis. Beberapa faktor dapat menyebabkan fatalnya kesalahan dalam menyusun laporan keuangan. Salah satu solusi atas permasalahan tersebut yakni dengan menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\"><i>software <\/i>akuntansi<\/a> yang tepat.<\/span><\/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\">Periode akuntansi<\/a> adalah rentang waktu yang digunakan oleh perusahaan untuk menyiapkan, mengumpulkan, dan menganalisis laporan keuangan mereka kepada pemangku kepentingan.<\/span><\/li>\n<li aria-level=\"1\"><a href=\"#jenis\">Jenis-jenis periode akuntansi<\/a>, antara lain: tahun kalender, tahun fiskal, 4-5 tahun kalender, kuartal kalender, kuartal fiskal, bulan kalender dan bulan fiskal.<\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><i>Software <\/i>akuntansi HashMicro <\/a>akan membantu perusahaan dalam mengelola keuangan, membuat laporan keuangan berdasarkan periode akuntansi, dan <\/span>mencapai kesuksesan finansial perusahaan.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><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<\/span><\/p>\n<h2 id=\"1\"><b><span id=\"pengertian\">Pengertian Periode Akuntansi<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Periode akuntansi adalah rentang waktu yang digunakan oleh perusahaan untuk menyiapkan, mengumpulkan, dan menganalisis laporan keuangan mereka kepada pemangku kepentingan. Pelaksanaan laporan keuangan ini biasanya dalam beberapa jenis periode (mulai dari sebulan-53 minggu).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Profesional keuangan mengandalkan periode anggaran untuk memastikan keakuratan catatan keuangan bisnis dan menggunakan periode waktu yang dianggap wajar. Misalnya, jika perusahaan menerbitkan majalah setiap bulan, maka laporan keuangan bulanan pun akan sesuai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perusahaan akan mengumpulkan seluruh informasi yang akan digunakan untuk melihat kinerja keuangan perusahaan selama satu periode. Nantinya, seluruh informasi tersebut akan tercatat pada laporan keuangan dan pihak-pihak yang memiliki kepentingan dapat melihatnya.<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\" td-center alignnone wp-image-135913 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-5.png\" alt=\"periode akuntansi adalah\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-5.png 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-5-300x163.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-5-1024x555.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-5-768x416.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-5-775x420.png 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-5-150x81.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-5-696x377.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-5-1068x580.png 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><b>Baca juga<\/b><span style=\"font-weight: 400;\">:\u00a0<a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\" target=\"_blank\" rel=\"noopener\">Rekomendasi Software Akuntansi di Indonesia<\/a><\/span><\/p>\n<h2 id=\"2\"><b>Bagaimana Cara Kerja Periode Akuntansi?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Siklus akuntansi aktif pada titik waktu tertentu untuk setiap periode. Sebagai contoh, katakanlah Perusahaan A menutup laporan keuangan pada bulan Juni. Hal ini menunjukkan bahwa perusahaan tersebut menggunakan metode bulanan (Juni). <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Meskipun demikian, perusahaan tersebut mungkin juga ingin menyiapkan data akuntansi berdasarkan kuartal (April-Juni), setengah tahun fiskal(Januari-Juni), atau untuk seluruh tahun fiskal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Metode periode akuntansi berguna bagi analis dan pemegang saham potensial karena memungkinkan mereka untuk mengidentifikasi kinerja pendapatan perusahaan selama periode waktu tertentu. Mereka juga dapat menggunakan periode akuntansi ini untuk membandingkan kinerja beberapa perusahaan selama periode yang sama.<\/span><\/p>\n<p>Tahukah Anda? Ada sistem yang sudah mencatat periode akuntansi yang bebas dikustomisasi. Anda bisa mencoba pengalaman menggunakannya dengan klik <em>banner<\/em> berikut ini.<\/p>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h2 id=\"4\"><strong>Mengapa Penerapan Periode Akuntansi Penting bagi Perusahaan?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" loading=\"lazy\" class=\" td-center alignnone wp-image-135914 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-3.png\" alt=\"periode akuntansi adalah\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-3.png 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-3-300x163.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-3-1024x555.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-3-768x416.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-3-775x420.png 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-3-150x81.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-3-696x377.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-3-1068x580.png 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>Periode akuntansi merupakan hal yang penting karena dapat membantu perusahaan untuk memeriksa profitabilitas mereka dan membuat keputusan bisnis penting berdasarkan laporan keuangan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dengan jangka waktu tersebut, informasi keuangan pasti tetap <\/span><i><span style=\"font-weight: 400;\">up-to-date<\/span><\/i><span style=\"font-weight: 400;\"> dan akurat, karena observasi dapat diperbaiki ketika informasi baru diterima. Perusahaan umumnya memberikan laporan dan laporan keuangan mereka dengan para pemangku kepentingan perusahaan sehingga dapat berguna dalam mempertahankan dan mengamankan pendanaan untuk proyek-proyek mendatang.<\/span><\/p>\n<h2 id=\"3\"><b><span id=\"jenis\">Jenis-jenis Periode Akuntansi<\/span><\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\" td-center alignnone wp-image-135912 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-2.png\" alt=\"periode akuntansi adalah\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-2.png 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-2-300x163.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-2-1024x555.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-2-768x416.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-2-775x420.png 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-2-150x81.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-2-696x377.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-2-1068x580.png 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Terdapat beberapa jenis periode akuntansi yang berbeda:<\/span><\/p>\n<h3 id=\"a\"><strong>1. Tahun kalender<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Periode tahun kalender berlangsung 1 tahun dan secara umum banyak bisnis yang menggunakannya karena menawarkan banyak keuntungan seperti mudahnya penggunaan dan pelacakan tren. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Misalnya, sebuah bisnis memulai periode akuntansinya pada 1 Januari, maka periode akan berakhir tepat pada 31 Desember. Jenis perusahaan seperti UMKM biasanya menggunakan metode ini karena masih memiliki operasi kerja yang sederhana.\u00a0<\/span><\/p>\n<h3 id=\"b\"><strong>2. Tahun fiskal<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Periode akuntansi tahun fiskal terdiri dari 52 dan 53 minggu dan perusahaan akan memulainya pada awal kuartal keuangan. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Misalnya, suatu perusahaan menggunakan metode tahun fiskal 52 minggu dan memulai siklus pada 1 Juli. Maka, periode akan berakhir pada tanggal 30 Juni tahun berikutnya. Perusahaan dapat mempersiapkan data keuangan selama 52 minggu tersebut dan menyusun laporan keuangan pada akhir tahun fiskal.<\/span><\/p>\n<h3 id=\"c\"><strong>3. 4-5 tahun kalender<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Metode periode 4-4-5 tahun ini terbagi menjadi empat periode kuartal yang berlangsung selama 13 minggu. Sistem tersebut memiliki rentang waktu dua bulan empat minggu dan satu bulan lima minggu di setiap kuartal. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Misalnya, sebuah perusahaan akan mengirimkan barang dalam jumlah besar setiap tiga bulan. Maka, siklusnya mulai pada tanggal 1 Januari, 1 April, 1 Juli, dan 1 Oktober.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dengan menggunakan metode 13 minggu ini, perusahaan dapat memulai pada hari yang sama tiap minggu tidak seperti periode tahun kalender yang bisa memulai hari apa saja sebagai awal siklus akuntansi. Periode ini dapat membantu perusahaan menganalisis data di banyak titik sepanjang tahun.\u00a0<\/span><\/p>\n<h3 id=\"d\"><strong>4. Kuartal kalender<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Periode kuartal kalender adalah tiga bulan dan biasanya mulai pada awal periode akuntansi. Karena jangka waktu hanya tiga bulan, perusahaan dapat mengevaluasi perkembangan sepanjang tahun. <\/span><span style=\"font-weight: 400;\">Dengan membandingkan hasil setiap periode, Anda bisa mendapatkan gambaran menyeluruh tentang situasi keuangan perusahaan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pendekatan ini umum dilakukan di pertambangan di mana produksi dapat berubah dengan cepat. Dengan bantuan laporan triwulanan, perusahaan yang fokus pada produksi dapat memantau hasil produksinya secara rutin.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Misalnya, sebuah perusahaan manufaktur memproduksi 20 ton barang pada triwulan pertama, tetapi hanya lima ton pada triwulan kedua. Jenis pelaporan ini memungkinkan perusahaan untuk mengatasi masalah produksi di awal kuartal ketiga tanpa harus menunggu laporan tahunan.<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\" td-center alignnone wp-image-135915 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-4.png\" alt=\"periode akuntansi adalah\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-4.png 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-4-300x163.png 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-4-1024x555.png 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-4-768x416.png 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-4-775x420.png 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-4-150x81.png 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-4-696x377.png 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/02\/mengenal-periode-akuntansi-dan-penerapannya-dalam-bisnis-4-1068x580.png 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 id=\"e\"><strong>5. Kuartal fiskal<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Periode akuntansi ini berlangsung selama 13 minggu yang berdasar pada tahun fiskal perusahaan sebagai lawan dari tahun kalender. Metode ini memungkinkan perusahaan memilih tanggal spesifik untuk memulai pengumpulan data. Biasanya perusahaan yang ingin melakukan evaluasi tanpa mengganggu proses bisnis menggunakan periode ini.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Misalnya, jika musim panen ikan lele dibuka pada tanggal 30 April, maka bisnis ikan lele yang memilih untuk memulai periode pada 30 April dan berlanjut hingga 30 Juli. Departemen akuntansi dapat menganalisis kinerja bisnis selama musim aktif dengan catatan di luar musim sehingga mereka bisa mengidentifikasi area mana yang perlu perbaikan.<\/span><\/p>\n<h3 id=\"f\"><strong>6. Bulan kalender<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Perusahaan dapat menyajikan kumpulan data kecil dan menganalisisnya agar mendapatkan pemahaman bisnis yang lebih komprehensif. Laporan ini mencakup informasi real-time seputar keuangan bisnis seperti <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-arus-kas\/\" target=\"_blank\" rel=\"noopener\">arus kas<\/a>, inventaris, pendapatan, dan aset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contoh penggunaan periode ini misalnya sebuah perusahaan memutuskan untuk menilai kinerja keuangan hanya pada bulan yang biasanya mendatangkan kegiatan bisnis paling banyak bagi mereka, yaitu Mei. Maka, perusahaan tersebut dapat memulai periode pembukuan pada tanggal 1 Mei dan akan berakhir pada tanggal 31 Mei.<\/span><\/p>\n<h3 id=\"g\"><strong>7. Bulan fiskal<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Secara periode, metode ini mirip dengan siklus bulanan kalender, hanya saja tanggal mulainya berbeda. Bulan fiskal berlangsung empat hingga lima minggu selama tahun fiskal perusahaan. Dalam menentukan periode ini, perusahaan memulai pada tanggal tertentu dan melakukan praktik akuntansi selama empat atau lima minggu setelah tanggal tersebut.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contohnya misal sebuah bisnis telur ayam ingin mengumpulkan data keuangan selama satu bulan fiskal yang mencakup dua bulan kalender yang berbeda di musim panas. Untuk mencapainya, perusahaan mungkin menjadwalkan periode akuntansi bulan fiskalnya serta mengumpulkan data selama lima minggu dari 10 Juni dan memungkinkan berakhir pada 14 Juli.<\/span><\/p>\n<h2 id=\"5\"><b>Kesimpulan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Itulah pembahasan lengkap mengenai periode akuntansi yang menjadi tolak ukur untuk menentukan waktu laporan keuangan dan juga merupakan aspek penting dalam kemajuan bisnis. Pengelolaan keuangan pada perusahaan tentunya membutuhkan keterampilan akuntansi yang baik oleh pelaku bisnis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Memilih sistem akuntansi yang tepat akan membantu perusahaan dalam mengelola keuangan secara menyeluruh dan memberikan kemudahan total dalam prosesnya termasuk dalam melakukan pembuatan laporan keuangan dan proses pembukuan pada periode akuntansi. Hal ini tentunya akan memberi dampak pada efisiensi kerja dan biaya.<\/span><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Software Akuntansi HashMicro<\/span><\/a><span style=\"font-weight: 400;\"> adalah pilihan sempurna bagi perusahaan dan bisnis yang ingin meningkatkan manajemen keuangannya. Perusahaan Anda akan mengotomatisasi pencatatan keuangan dengan sangat detail sehingga memudahkan kegiatan akuntansi di dalamnya. Jadwalkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> sekarang juga atau klik <em>banner<\/em> berikut ini!<\/span><\/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-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Periode akuntansi merupakan waktu dimana bisnis menyajikan kinerja keuangan perusahaan mereka melalui laporan keuangan. Melalui pengetahuan akan siklus ini, perusahaan dapat menentukan metode terbaik untuk mengukur keberhasilan dari suatu operasi di dalam sebuah perusahaan.\u00a0 Pengelolaan keuangan pada perusahaan membutuhkan keterampilan akuntansi yang baik oleh pelaku bisnis. Beberapa faktor dapat menyebabkan fatalnya kesalahan dalam menyusun laporan [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":135911,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-70601","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>Apa Itu Periode Akuntansi? 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