{"id":80532,"date":"2024-05-06T06:00:22","date_gmt":"2024-05-05T23:00:22","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=80532"},"modified":"2026-01-21T10:26:11","modified_gmt":"2026-01-21T03:26:11","slug":"rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/","title":{"rendered":"Rekapitulasi Jurnal: Pengertian, Fungsi dan Cara Menyusunnya"},"content":{"rendered":"<p>Pernah bertanya-tanya bagaimana perusahaan meninjau ratusan transaksi setiap bulan tanpa ada yang terlewat? Rahasianya ada pada rekapitulasi jurnal, proses yang merangkum semua transaksi menjadi laporan jelas dan mudah dipahami.<\/p>\n<p>Meski terdengar sederhana, rekapitulasi jurnal bisa menjadi tantangan, terutama bagi perusahaan dengan banyak transaksi. Untungnya, <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">software akuntansi<\/a> mempermudah rekapitulasi jadi lebih cepat, akurat, dan laporan keuangan selalu up-to-date. Mari simak artikel ini untuk memahami manfaat dan cara menyusunnya.<\/p>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script> <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<table style=\"border-collapse: collapse; background-color: #fffacd; border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><a href=\"#a\">Rekapitulasi jurnal<\/a> adalah proses pengumpulan dan penyusunan jurnal-jurnal transaksi yang terjadi dalam periode akuntansi tertentu, kemudian diringkas dalam sebuah laporan yang disebut rekapitulasi jurnal.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Rekapitulasi jurnal memiliki <a href=\"#b\">beberapa fungsi<\/a> yang sangat berperan dalam memastikan keakuratan dan keandalan catatan keuangan suatu perusahaan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Dalam <a href=\"#c\">proses penyusunan rekapitulasi<\/a>, harus melakukan beberapa langkah agar laporan tersebut dapat selesai dengan baik dan akurat. <\/span><\/li>\n<li><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" rel=\"\">Software Akuntansi HashMicro<\/a> memiliki fitur-fitur yang mendukung efektivitas strategi anda. <\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"1\"><b>Pengertian Rekapitulasi Jurnal<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Rekapitulasi jurnal adalah proses pengumpulan dan penyusunan jurnal-jurnal transaksi yang terjadi dalam periode akuntansi tertentu, kemudian diringkas dalam sebuah laporan yang disebut rekapitulasi jurnal. Tujuan rekapitulasi adalah untuk menyediakan suatu laporan yang memungkinkan perusahaan dapat meninjau kembali seluruh transaksi yang terjadi dalam periode tertentu dan memastikan seluruh transaksi tercatat dengan benar.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam proses rekapitulasi, seluruh transaksi yang terjadi dalam periode tertentu dikumpulkan dan dikelompokkan berdasarkan jenis transaksi. Setelah itu, menyusun transaksi-transaksi tersebut ke dalam sebuah tabel atau laporan rekapitulasi yang memuat informasi seperti nomor akun, nama akun, jumlah debit, jumlah kredit, serta saldo akhir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rekapitulasi jurnal menjadi penting karena memungkinkan perusahaan untuk mengetahui dengan pasti posisi keuangan perusahaan dalam periode tertentu dan memudahkan proses pembuatan laporan keuangan. Rekapitulasi juga memudahkan perusahaan dalam melakukan analisis terhadap transaksi dalam periode tertentu sehingga memudahkan dalam pengambilan keputusan bisnis yang tepat.<\/span><\/p>\n<style>\r\n    * {\r\n        margin: 0;\r\n        padding: 0;\r\n        box-sizing: border-box;\r\n\/*         font-family: 'Roboto', sans-serif; *\/\r\n    }\r\n\t\r\n\t.hashy-content a {\r\n\t\t\tcolor: #b0e0e6  !important;\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t.hashy-content a:hover {\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta {\r\n\t\ttext-decoration: none !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta:hover {\r\n\t\t\ttext-decoration: none !important;\r\n\t}\r\n\r\n    .hashylogo {\r\n        width: 280px !important;\r\n        height: 70px !important;\r\n    }\r\n\r\n    .hashyrobot {\r\n        position: absolute;\r\n        top: -30%;\r\n        left: 80%;\r\n\t\tz-index: 10;\r\n    }\r\n\r\n    .hashy {\r\n\t\tmargin: 80px 0px 30px 0px;\r\n        display: flex;\r\n        gap: 16px;\r\n        flex-direction: column;\r\n\t\tposition: relative;\r\n    }\r\n\r\n    .hashy-fact {\r\n        width: 200px;\r\n        height: 55px;\r\n        justify-content: center;\r\n        color: #FFF !important;\r\n        text-align: center;\r\n        font-family: Roboto;\r\n        font-size: 20px;\r\n        font-style: normal;\r\n        font-weight: 700;\r\n        line-height: normal;\r\n        display: flex;\r\n        padding: 12px 30px;\r\n        align-items: center;\r\n        gap: 8px;\r\n        border-radius: 48px;\r\n        background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n        box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n    }\r\n\t\r\n\t.hashy-fact p {\r\n\t\tcolor: #FFF !important;align-content\r\n\t}\r\n\r\n    .hashy-fact-star {\r\n        position: absolute;\r\n        top: -2%;\r\n        left: 200px;\r\n        width: 50px;\r\n        height: 38px;\r\n    }\r\n\r\n    .hashy-content {\r\n        width: 100%;\r\n        height: auto;\r\n        justify-content: center;\r\n        border-radius: 12px;\r\n        padding: 24px;\r\n        display: flex;\r\n        flex-direction: column;\r\n        gap: 16px;\r\n        color: #fff !important;\r\n        background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n        box-shadow: 0px 0px 12px 0px #7D02FF4D;\r\n        border: 1px solid #7D02FF;\r\n        position: relative;\r\n    }\r\n\r\n    .hashy-content h3 {\r\n        color: #FFF !important;\r\n        font-size: 22px;\r\n        font-style: normal;\r\n        font-weight: 800;\r\n        line-height: normal;\r\n        margin: 0px !important;\r\n    }\r\n    \r\n    .hashy-content p {\r\n        margin-bottom: 0px !important;\r\n\t\tcolor: #FFF !important;\r\n    }\r\n    \r\n    .hashy p {\r\n        margin-bottom: 0px !important;\r\n    }\r\n\r\n     .hashy-cta {\r\n        cursor: pointer;\r\n        justify-content: center;\r\n        align-items: center;\r\n        width: fit-content;\r\n        height: 45px;\r\n        border: 1px solid #7D02FF;\r\n        background: #F8EEFF;\r\n        box-shadow: 0px 4px 4px 0px #00000040, \r\n                   0px 0px 15.5px 0px #FFFFFF66;\r\n        padding: 12px 24px;\r\n        gap: 8px;\r\n        border-radius: 8px;\r\n        position: relative;\r\n        overflow: hidden;\r\n        transition: all 0.3s ease;\r\n        text-decoration: none;\r\n    }\r\n\r\n    .hashy-cta p {\r\n        color: #8627DE !important;\r\n        text-align: center;\r\n        font-weight: 800;\r\n        font-size: 16px;\r\n        line-height: 100%;\r\n    }\r\n\r\n    .hashy-cta img {\r\n        width: 25px;\r\n        height: 20px;\r\n        margin-bottom: 0px !important;\r\n    }\r\n\r\n    .hashy-cta::before {\r\n        content: '';\r\n        position: absolute;\r\n        top: 0;\r\n        left: -100%;\r\n        width: 60%;\r\n        height: 100%;\r\n        background: linear-gradient(\r\n            90deg,\r\n            transparent,\r\n            rgba(98, 0, 234, 0.4),\r\n            rgba(98, 0, 234, 0.6),\r\n            transparent\r\n        );\r\n        transform: skewX(-15deg);\r\n        animation: visible-shimmer 2.5s infinite;\r\n    }\r\n\r\n    @keyframes visible-shimmer {\r\n        100% {\r\n            left: 150%;\r\n        }\r\n    }\r\n\r\n    .hashy-cta:hover {\r\n        transform: translateY(-2px);\r\n        box-shadow: 0 6px 20px rgba(125, 2, 255, 0.4);\r\n    }\r\n\r\n    .hashy-cta:active {\r\n        transform: translateY(0);\r\n    }\r\n\r\n    @media screen and (max-width: 550px) {\r\n\t\t.hashy{\r\n\t\t\tmargin: 50px 0px 30px 0px;\r\n\t\t}\r\n        .hashy-fact {\r\n            display: flex;\r\n            padding: 8px 20px;\r\n            align-items: center;\r\n            gap: 8px;\r\n            border-radius: 48px;\r\n            background: linear-gradient(242deg, #B14CF1 2.92%, #7B00FF 104.91%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n        }\r\n\r\n        .hashy-fact-star {\r\n            width: 36px;\r\n            height: 29px;\r\n\t\t\tleft:52%;\r\n        }\r\n\t\t\r\n\t\t.hashy-fact {\r\n    \t\twidth: fit-content;\r\n\t\t\theight: auto;align-content\r\n\t\t}\r\n\r\n        .hashy-fact p {\r\n            color: #FFF !important;\r\n            text-align: center;\r\n            font-size: 18px;\r\n            font-weight: 700;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content {\r\n            display: flex;\r\n            width: 100%;\r\n            padding: 16px;\r\n            flex-direction: column;\r\n            align-items: flex-start;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: linear-gradient(238deg, #7B00FF 2.44%, #FBB8FF 154.72%), #F3E3FF;\r\n            box-shadow: 0px 0px 12px 0px rgba(125, 2, 255, 0.30);\r\n            gap: 12px;\r\n        }\r\n\r\n        .hashy-content h3 {\r\n            color: #FFF !important;\r\n            font-family: Roboto;\r\n            font-size: 16px;\r\n\t\t\tpadding: 0px !important;\r\n            font-style: normal;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashy-content p {\r\n            color: #FFF !important;\r\n            font-size: 14px;\r\n            font-weight: 400;\r\n            line-height: 18px;\r\n        }\r\n\t\t\r\n        .hashy-cta {\r\n            display: flex;\r\n            padding: 12px 16px;\r\n            align-items: center;\r\n            gap: 8px;\r\n            width: fit-content;\r\n            border-radius: 8px;\r\n            border: 1px solid #7D02FF;\r\n            background: #F8EEFF;\r\n            box-shadow: 0px 0px 15.5px 0px rgba(255, 255, 255, 0.40), 0px 4px 4px 0px rgba(0, 0, 0, 0.25);\r\n        }\r\n\r\n        .hashy-cta p {\r\n            color: #8627DE !important;\r\n            text-align: center;\r\n            font-size: 14px;\r\n            font-weight: 800;\r\n            line-height: normal;\r\n        }\r\n\r\n        .hashyrobot {\r\n            top: -17%;\r\n            left: 75%;\r\n            width: 64px;\r\n            height: 110px;        \r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div>\r\n    <div class=\"hashy\">\r\n        <div class=\"hashy-fact\">\r\n            <p>Tahukah Anda?<\/p>\r\n\t\t\t<div  class=\"hashy-fact-star\">\r\n\t\t\t\t\t  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"36\" height=\"28\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n\t\t\t\t\t  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t<\/svg>\r\n\t\t\t\t<\/div> \r\n        <\/div>\r\n\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/05\/Hashy-Desktop-1-1.webp\" width=\"96\" height=\"166\" alt=\"\" class=\"hashyrobot\">\r\n\r\n        <div class=\"hashy-content\">\r\n\t\t\t<p>Dengan dukungan sistem akuntansi berbasis AI milik HashMicro, AI membantu Anda menindaklanjuti dan membuat invoice kapan saja, serta mempermudah komunikasi dengan vendor. Tingkatkan efisiensi keuangan bisnis Anda dengan <a href='https:\/\/www.hashmicro.com\/id\/sistem-akuntansi'>sistem akuntansi<\/a> HashMicro!<\/p>\r\n\r\n<a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/?medium=cta-button-fun-fact\" class=\"hashy-cta\" style=\"display: flex;\">\r\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"15\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 23.1181 17.3477C23.0981 17.2599 23.048 17.1813 22.976 17.1251C22.904 17.0688 22.8145 17.0381 22.7222 17.0381C22.6299 17.0381 22.5404 17.0688 22.4684 17.1251C22.3964 17.1813 22.3463 17.2599 22.3263 17.3477C21.6825 20.2533 20.7747 21.1695 17.8196 21.7406C17.7285 21.7563 17.6456 21.8018 17.5847 21.8697C17.5237 21.9376 17.4885 22.0238 17.4847 22.1139C17.481 22.2041 17.5089 22.2927 17.564 22.3652C17.6191 22.4378 17.6979 22.4897 17.7875 22.5125Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M0.643802 13.5823C7.6355 14.8374 9.54115 16.7201 10.8288 23.5103C10.8288 23.6767 10.8966 23.8363 11.0173 23.954C11.1381 24.0717 11.3018 24.1378 11.4726 24.1378C11.6433 24.1378 11.8071 24.0717 11.9278 23.954C12.0485 23.8363 12.1164 23.6767 12.1164 23.5103C13.404 16.695 15.3354 14.8374 22.2949 13.5823C22.4656 13.5823 22.6294 13.5161 22.7501 13.3984C22.8709 13.2808 22.9387 13.1211 22.9387 12.9547C22.9387 12.7883 22.8709 12.6286 22.7501 12.5109C22.6294 12.3933 22.4656 12.3271 22.2949 12.3271C15.3032 11.072 13.404 9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n<\/svg>\r\n                <p>Dapatkan demo gratis sekarang!<\/p>\r\n            <\/a>\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\n<span id=\"b\"><\/span><\/p>\n<h2 id=\"2\"><b>Fungsi Rekapitulasi Jurnal\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Rekapitulasi jurnal adalah proses penting dalam akuntansi yang memiliki beberapa fungsi yang sangat berperan dalam memastikan keakuratan dan keandalan catatan keuangan suatu perusahaan. Beberapa fungsi tersebut antara lain adalah sebagai berikut:<br \/>\n<\/span><\/p>\n<h3 id=\"a\"><span style=\"font-weight: 400;\">Memberikan informasi akuntansi yang akurat<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Dalam proses rekapitulasi jurnal, seluruh transaksi keuangan perusahaan dikumpulkan dan diringkas dalam sebuah laporan rekapitulasi. Proses ini turut mendukung <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekap-invoice\/\">pencatatan invoice terpusat<\/a>, sehingga setiap transaksi penagihan dapat tercatat dengan rapi dan mudah ditelusuri.<\/span><\/p>\n<h3 id=\"b\"><span style=\"font-weight: 400;\">Rekapitulasi jurnal dapat mengidentifikasi bukti transfer<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Rekapitulasi jurnal juga memungkinkan perusahaan untuk mengidentifikasi bukti transfer dalam proses akuntansi. Dalam proses rekapitulasi, bukti transfer dikumpulkan dan disusun sehingga perusahaan dapat memastikan bahwa seluruh transaksi keuangan dapat tercatat.<\/span><\/p>\n<h3 id=\"c\"><span style=\"font-weight: 400;\">Memperoleh laporan yang lebih lengkap<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Dalam proses ini perusahaan juga dapat memperoleh laporan yang lebih lengkap tentang seluruh transaksi yang terjadi dalam periode tertentu. Laporan ini memungkinkan perusahaan untuk melakukan analisis terhadap seluruh transaksi yang terjadi, termasuk informasi tentang jumlah debit dan kredit pada masing-masing akun, serta saldo akhir pada akhir periode.\u00a0<\/span><\/p>\n<h3 id=\"d\"><span style=\"font-weight: 400;\">Mempermudah <em>posting<\/em> ke buku besar\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Rekapitulasi jurnal juga mempermudah proses<em> posting<\/em> ke buku besar. Dalam proses rekapitulasi, seluruh transaksi yang terjadi telah dikumpulkan dan disusun dalam sebuah laporan yang terstruktur. Hal ini memudahkan perusahaan dalam melakukan <em>posting<\/em> ke buku besar dengan lebih efisien dan akurat.<\/span><br \/>\n<span id=\"c\"><\/span><\/p>\n<h2 id=\"3\"><strong>Cara Menyusun Rekapitulasi Jurnal<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Rekapitulasi jurnal adalah sebuah laporan yang memuat informasi tentang seluruh transaksi keuangan yang telah terjadi pada periode tertentu. Dalam proses penyusunan rekapitulasi, harus melakukan beberapa langkah agar laporan tersebut dapat selesai dengan baik dan akurat. Berikut adalah langkah-langkah dalam menyusun rekapitulasi:<\/span><\/p>\n<h3 id=\"e\"><span style=\"font-weight: 400;\">Menyiapkan jurnal umum\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Langkah pertama dalam menyusun rekapitulasi jurnal adalah menyiapkan jurnal umum. Jurnal umum merupakan dokumen yang berlaku untuk mencatat seluruh transaksi keuangan perusahaan secara<a href=\"https:\/\/dosensejarah.com\/pengertian-kronologi\/\"> kronologis<\/a>.<\/span><\/p>\n<h3 id=\"f\"><span style=\"font-weight: 400;\">Membuat tabel rekapitulasi jurnal <\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Setelah jurnal umum telah selesai, langkah selanjutnya adalah membuat tabel rekapitulasi jurnal. Tabel ini berfungsi untuk menyusun seluruh transaksi keuangan yang tercatat dalam jurnal umum ke dalam sebuah laporan yang terstruktur.<\/span><\/p>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h3 id=\"g\"><span style=\"font-weight: 400;\">Mencatat nomor akun dan transaksi<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Langkah selanjutnya adalah mencatat nomor akun dan transaksi ke dalam tabel rekapitulasi jurnal. Setiap transaksi keuangan yang telah tercatat dalam jurnal umum akan diberikan nomor akun tertentu, yang kemudian dicatat ke dalam tabel rekapitulasi bersama dengan jumlah debit dan kredit.<\/span><\/p>\n<h3 id=\"h\"><span style=\"font-weight: 400;\">Mengecek kembali keseimbangan saldo<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Setelah mencatat semua transaksi ke dalam tabel rekapitulasi, langkah terakhir adalah mengecek kembali keseimbangan saldo. Hal ini bertujuan untuk memastikan bahwa jumlah debit dan kredit yang tercatat pada tabel rekapitulasi telah seimbang dan tidak ada kesalahan pencatatan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam proses akuntansi modern, perusahaan dapat menggunakan <em>software<\/em> akuntansi sebagai solusi yang dapat membantu dalam proses rekapitulasi dengan mudah. Software akuntansi dapat memudahkan perusahaan dalam mencatat seluruh transaksi keuangan dan menyusun rekapitulasi dengan lebih efisien dan akurat.<\/span><\/p>\n<h2><strong>Contoh Rekapitulasi Jurnal<\/strong><\/h2>\n<p>Untuk memahami proses pencatatan transaksi secara menyeluruh, perusahaan biasanya melakukan rekapitulasi jurnal secara berkala. Rekapitulasi jurnal berfungsi untuk merangkum berbagai transaksi ke dalam format yang lebih ringkas dan sistematis.<\/p>\n<p>Dalam akuntansi, dua jenis jurnal yang paling sering digunakan adalah jurnal penjualan dan jurnal pembelian. Melalui contoh berikut, kamu akan melihat bagaimana transaksi penjualan maupun pembelian dicatat dan direkap dengan benar.<\/p>\n<h3><strong>1. Contoh Rekapitulasi Jurnal Penjualan<\/strong><\/h3>\n<table style=\"height: 333px;\" width=\"708\">\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Tanggal<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Nomor Faktur<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Keterangan<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Ref<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Syarat Pembayaran<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Piutang Dagang (D) Penjualan (K)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">03\/07\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">JM01<\/span><\/td>\n<td><span style=\"font-weight: 400;\">PT. Maju Jaya<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">2\/10, n\/30<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp8.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">11\/07\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">JM02<\/span><\/td>\n<td><span style=\"font-weight: 400;\">CV. Sejahtera Abadi<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">3\/10, n\/45<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp6.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">20\/07\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">JM03<\/span><\/td>\n<td><span style=\"font-weight: 400;\">PT. Bintang Timur<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">2\/15, n\/30<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp4.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">28\/07\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">JM04<\/span><\/td>\n<td><span style=\"font-weight: 400;\">UD. Mandiri Sentosa<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">1\/10, n\/20<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp5.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"5\"><span style=\"font-weight: 400;\">Jumlah<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp24.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\">Jurnal Penjualan<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Kode Akun<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Nama Akun<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Debit<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Kredit<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">119<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Piutang Dagang<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp24.000.000<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">300<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Penjualan<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Rp24.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Jumlah<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp24.000.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp24.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\">Rekapitulasi Jurnal Penjualan<\/p>\n<h3><strong>2. Contoh Rekapitulasi Jurnal Pembelian<\/strong><\/h3>\n<table style=\"border-collapse: collapse; width: 100%; text-align: center;\" border=\"1\" cellspacing=\"0\" cellpadding=\"6\">\n<thead>\n<tr style=\"background-color: #990000; color: #ffffff;\">\n<th rowspan=\"2\">Tanggal<\/th>\n<th rowspan=\"2\">Ket.<\/th>\n<th rowspan=\"2\">Ref<\/th>\n<th colspan=\"4\">Debit<\/th>\n<th rowspan=\"2\">Kredit<\/th>\n<\/tr>\n<tr style=\"background-color: #990000; color: #ffffff;\">\n<th>Pembelian<\/th>\n<th>Ref.<\/th>\n<th>Akun<\/th>\n<th>Jumlah<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>06\/07\/2025<\/td>\n<td>PT. Prima<\/td>\n<td><\/td>\n<td>Rp6.000.000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Rp6.000.000<\/td>\n<\/tr>\n<tr>\n<td>10\/07\/2025<\/td>\n<td>CV. TBA<\/td>\n<td><\/td>\n<td>Rp4.500.000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Rp4.500.000<\/td>\n<\/tr>\n<tr>\n<td>13\/07\/2025<\/td>\n<td>PT. Citra Mandiri<\/td>\n<td><\/td>\n<td>Rp3.000.000<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Rp3.000.000<\/td>\n<\/tr>\n<tr>\n<td>21\/07\/2025<\/td>\n<td>UD. Jaya<\/td>\n<td><\/td>\n<td>Rp5.500.000<\/td>\n<td><\/td>\n<td>Peralatan<\/td>\n<td>Rp5.500.000<\/td>\n<td>Rp5.500.000<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Rp14.000.000<\/td>\n<td><\/td>\n<td><\/td>\n<td>Rp5.500.000<\/td>\n<td><\/td>\n<\/tr>\n<tr style=\"font-weight: bold;\">\n<td colspan=\"3\">Jumlah<\/td>\n<td colspan=\"4\">Rp19.500.000<\/td>\n<td>Rp19.500.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\">Jurnal Pembelian<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Kode Akun<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Nama Akun<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Debit<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Kredit<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">110<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Perlengkapan<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">211<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Peralatan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp5.500.000<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">318<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Utang Dagang<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Rp19.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">330<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Pembelian<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp14.000.000<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Jumlah<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp19.500.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rp19.500.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\">Rekapitulasi Jurnal Pembelian<\/p>\n<h2 id=\"4\"><b>Efisiensikan Proses Rekapitulasi Jurnal dengan <em>Software<\/em> Akuntansi dari HashMicro<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/assets\/images\/Produk%20Utama%20Mockup\/mockup-finalize_0008_accounting.webp\" alt=\"sistem akuntansi terbaik\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Rekapitulasi jurnal merupakan proses penting dalam siklus akuntansi yang membutuhkan keakuratan dan ketepatan agar menghasilkan laporan keuangan dapat baik. Dalam era digital yang semakin maju seperti saat ini, perusahaan dapat menggunakan <em>software<\/em> akuntansi sebagai solusi untuk meningkatkan efisiensi dan akurasi proses rekapitulasi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">HashMicro adalah salah satu perusahaan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">software akuntansi<\/a> terkemuka yang menyediakan solusi bisnis untuk perusahaan dalam berbagai industri. <em>Software<\/em> akuntansi dari HashMicro memungkinkan perusahaan untuk mencatat transaksi keuangan secara efisien dan menghasilkan rekapitulasi jurnal dengan mudah.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Salah satu fitur unggulan dari <em>software<\/em> akuntansi HashMicro adalah kemampuannya untuk mempercepat proses rekapitulasi. Dengan fitur ini, perusahaan dapat menyusun rekapitulasi dengan lebih cepat dan akurat. <em>Software<\/em> akuntansi HashMicro juga hadir dengan fitur yang dapat memudahkan proses pencatatan transaksi keuangan dan memeriksa keseimbangan saldo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Selain itu, <em>software<\/em> akuntansi HashMicro juga dapat berkesesuaian dengan kebutuhan bisnis perusahaan, sehingga dapat memberikan solusi yang tepat dan efektif untuk mengatasi masalah dalam proses akuntansi. Dengan penggunaan<em> software<\/em> akuntansi HashMicro, perusahaan dapat meningkatkan efisiensi proses rekapitulasi jurnal, meningkatkan akurasi laporan keuangan, dan memudahkan pengambilan keputusan bisnis.<\/span><\/p>\n<h2 id=\"5\"><b>Kesimpulan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Dari penjelasan di atas, dapat disimpulkan bahwa rekapitulasi jurnal merupakan proses penting dalam siklus akuntansi yang membutuhkan keakuratan dan ketepatan untuk menghasilkan laporan keuangan yang dapat diandalkan. Namun, dengan kemajuan teknologi saat ini, perusahaan dapat menggunakan <em>software<\/em> akuntansi sebagai solusi untuk meningkatkan efisiensi dan akurasi proses rekapitulasi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">HashMicro adalah salah satu perusahaan <em>software<\/em> akuntansi terkemuka yang menyediakan solusi bisnis untuk perusahaan dalam berbagai industri. <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><em>Software<\/em> akuntansi HashMicro<\/a> dapat membantu perusahaan dalam menyusun rekapitulasi jurnal dengan mudah, mempercepat proses pencatatan transaksi keuangan, memeriksa keseimbangan saldo, dan juga meningkatkan akurasi laporan keuangan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dengan penggunaan <em>software<\/em> akuntansi HashMicro, perusahaan dapat meningkatkan efisiensi proses rekapitulasi dan memudahkan pengambilan keputusan bisnis yang lebih baik. Oleh karena itu, <em>software<\/em> akuntansi dari HashMicro merupakan solusi yang tepat untuk perusahaan yang ingin meningkatkan efisiensi dan akurasi proses akuntansi serta mencapai tujuan bisnis yang lebih baik. Jadwalkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> sekarang bersama tim marketing kami!<\/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<h2><strong>Pertanyaan Seputar Laporan Keuangan Retail<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details open=\"open\">\n<summary><strong>Apa itu rekapitulasi jurnal?<\/strong><\/summary>\n<p>Rekapitulasi jurnal adalah proses penyusunan ulang data dari jurnal umum ke dalam bentuk tabel yang lebih terstruktur. Tujuannya adalah untuk merangkum seluruh transaksi keuangan dalam periode tertentu, sehingga memudahkan analisis dan posting ke buku besar.<\/p>\n<\/details>\n<\/li>\n<li>\n<details open=\"open\">\n<summary><strong>Mengapa penting untuk mengecek keseimbangan saldo dalam rekapitulasi jurnal?<\/strong><\/summary>\n<p>Mengecek keseimbangan saldo penting untuk memastikan bahwa semua transaksi telah dicatat dengan benar dan tidak ada kesalahan dalam pencatatan debit dan kredit. Keseimbangan ini juga memudahkan proses posting ke buku besar dan penyusunan laporan keuangan yang akurat.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apa itu rekapitulasi jurnal?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Rekapitulasi jurnal adalah proses penyusunan ulang data dari jurnal umum ke dalam bentuk tabel yang lebih terstruktur. Tujuannya adalah untuk merangkum seluruh transaksi keuangan dalam periode tertentu, sehingga memudahkan analisis dan posting ke buku besar.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Mengapa penting untuk mengecek keseimbangan saldo dalam rekapitulasi jurnal?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Mengecek keseimbangan saldo penting untuk memastikan bahwa semua transaksi telah dicatat dengan benar dan tidak ada kesalahan dalam pencatatan debit dan kredit. Keseimbangan ini juga memudahkan proses posting ke buku besar dan penyusunan laporan keuangan yang akurat.\"\n    }\n  }]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pernah bertanya-tanya bagaimana perusahaan meninjau ratusan transaksi setiap bulan tanpa ada yang terlewat? Rahasianya ada pada rekapitulasi jurnal, proses yang merangkum semua transaksi menjadi laporan jelas dan mudah dipahami. Meski terdengar sederhana, rekapitulasi jurnal bisa menjadi tantangan, terutama bagi perusahaan dengan banyak transaksi. Untungnya, software akuntansi mempermudah rekapitulasi jadi lebih cepat, akurat, dan laporan keuangan [&hellip;]<\/p>\n","protected":false},"author":218,"featured_media":139701,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-80532","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>Rekapitulasi Jurnal : Pengertian, Fungsi dan Cara Menyusunnya<\/title>\n<meta name=\"description\" content=\"Rekapitulasi jurnal adalah penyusunan jurnal transaksi yang terjadi dalam periode akuntansi tertentu, dan diringkas menjadi suatu laporan.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rekapitulasi Jurnal: Pengertian, Fungsi dan Cara Menyusunnya\" \/>\n<meta property=\"og:description\" content=\"Rekapitulasi jurnal adalah penyusunan jurnal transaksi yang terjadi dalam periode akuntansi tertentu, dan diringkas menjadi suatu laporan.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/\" \/>\n<meta property=\"og:site_name\" content=\"HashMicro Indonesia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hashmicro\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-05T23:00:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-21T03:26:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/rekapitulasi-jurnal-hashmicro.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"650\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Reno Wicaksana\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:site\" content=\"@hashmicro\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"Reno Wicaksana\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/\"},\"author\":{\"name\":\"Reno Wicaksana\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/#\\\/schema\\\/person\\\/0d3340f667908102d8894da18f80732e\"},\"headline\":\"Rekapitulasi Jurnal: Pengertian, Fungsi dan Cara Menyusunnya\",\"datePublished\":\"2024-05-05T23:00:22+00:00\",\"dateModified\":\"2026-01-21T03:26:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/\"},\"wordCount\":1400,\"publisher\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/rekapitulasi-jurnal-hashmicro.jpg\",\"articleSection\":[\"Accounting\"],\"inLanguage\":\"id\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/\",\"name\":\"Rekapitulasi Jurnal : Pengertian, Fungsi dan Cara Menyusunnya\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/rekapitulasi-jurnal-hashmicro.jpg\",\"datePublished\":\"2024-05-05T23:00:22+00:00\",\"dateModified\":\"2026-01-21T03:26:11+00:00\",\"description\":\"Rekapitulasi jurnal adalah penyusunan jurnal transaksi yang terjadi dalam periode akuntansi tertentu, dan diringkas menjadi suatu laporan.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/#breadcrumb\"},\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/rekapitulasi-jurnal-hashmicro.jpg\",\"contentUrl\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/rekapitulasi-jurnal-hashmicro.jpg\",\"width\":1200,\"height\":650,\"caption\":\"rekapitulasi jurnal\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rekapitulasi Jurnal: Pengertian, Fungsi dan Cara Menyusunnya\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/\",\"name\":\"HashMicro Indonesia\",\"description\":\"Blog Software Manajemen Bisnis Indonesia #1\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"id\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/#organization\",\"name\":\"HashMicro Indonesia\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/hashmicro-logo-blog.webp\",\"contentUrl\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/hashmicro-logo-blog.webp\",\"width\":924,\"height\":121,\"caption\":\"HashMicro Indonesia\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/hashmicro\",\"https:\\\/\\\/x.com\\\/hashmicro\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/hashmicro\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/#\\\/schema\\\/person\\\/0d3340f667908102d8894da18f80732e\",\"name\":\"Reno Wicaksana\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/Reno-Wicaksana-96x96.webp\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/Reno-Wicaksana-96x96.webp\",\"contentUrl\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/Reno-Wicaksana-96x96.webp\",\"caption\":\"Reno Wicaksana\"},\"description\":\"Reno adalah HRM Specialist dan senior content writer dengan pengalaman lebih dari 5 tahun di industri teknologi dan manajemen sumber daya manusia. Secara konsisten mengangkat topik artikel seputar performance management, rekrutmen dan pengembangan SDM, manajemen talenta, dan sistem HRIS untuk pengelolaan karyawan.\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/william-w-88353a262\\\/\"],\"gender\":\"Laki-laki\",\"knowsAbout\":[\"HRM\",\"HRIS\"],\"knowsLanguage\":[\"Inggris\",\"Indonesia\"],\"jobTitle\":\"Senior Content Writer on HRIS\",\"url\":\"https:\\\/\\\/www.hashmicro.com\\\/id\\\/blog\\\/author\\\/reno-wicaksana\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Rekapitulasi Jurnal : Pengertian, Fungsi dan Cara Menyusunnya","description":"Rekapitulasi jurnal adalah penyusunan jurnal transaksi yang terjadi dalam periode akuntansi tertentu, dan diringkas menjadi suatu laporan.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/","og_locale":"id_ID","og_type":"article","og_title":"Rekapitulasi Jurnal: Pengertian, Fungsi dan Cara Menyusunnya","og_description":"Rekapitulasi jurnal adalah penyusunan jurnal transaksi yang terjadi dalam periode akuntansi tertentu, dan diringkas menjadi suatu laporan.","og_url":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/","og_site_name":"HashMicro Indonesia","article_publisher":"https:\/\/www.facebook.com\/hashmicro","article_published_time":"2024-05-05T23:00:22+00:00","article_modified_time":"2026-01-21T03:26:11+00:00","og_image":[{"width":1200,"height":650,"url":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/rekapitulasi-jurnal-hashmicro.jpg","type":"image\/jpeg"}],"author":"Reno Wicaksana","twitter_card":"summary_large_image","twitter_creator":"@hashmicro","twitter_site":"@hashmicro","twitter_misc":{"Ditulis oleh":"Reno Wicaksana","Estimasi waktu membaca":"8 menit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/#article","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/"},"author":{"name":"Reno Wicaksana","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/person\/0d3340f667908102d8894da18f80732e"},"headline":"Rekapitulasi Jurnal: Pengertian, Fungsi dan Cara Menyusunnya","datePublished":"2024-05-05T23:00:22+00:00","dateModified":"2026-01-21T03:26:11+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/"},"wordCount":1400,"publisher":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/#organization"},"image":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/rekapitulasi-jurnal-hashmicro.jpg","articleSection":["Accounting"],"inLanguage":"id"},{"@type":"WebPage","@id":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/","url":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/","name":"Rekapitulasi Jurnal : Pengertian, Fungsi dan Cara Menyusunnya","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/#primaryimage"},"image":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/rekapitulasi-jurnal-hashmicro.jpg","datePublished":"2024-05-05T23:00:22+00:00","dateModified":"2026-01-21T03:26:11+00:00","description":"Rekapitulasi jurnal adalah penyusunan jurnal transaksi yang terjadi dalam periode akuntansi tertentu, dan diringkas menjadi suatu laporan.","breadcrumb":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/#breadcrumb"},"inLanguage":"id","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/"]}]},{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/#primaryimage","url":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/rekapitulasi-jurnal-hashmicro.jpg","contentUrl":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/rekapitulasi-jurnal-hashmicro.jpg","width":1200,"height":650,"caption":"rekapitulasi jurnal"},{"@type":"BreadcrumbList","@id":"https:\/\/www.hashmicro.com\/id\/blog\/rekapitulasi-jurnal-pengertian-fungsi-dan-cara-menyusunnya\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hashmicro.com\/id\/blog\/"},{"@type":"ListItem","position":2,"name":"Rekapitulasi Jurnal: Pengertian, Fungsi dan Cara Menyusunnya"}]},{"@type":"WebSite","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#website","url":"https:\/\/www.hashmicro.com\/id\/blog\/","name":"HashMicro Indonesia","description":"Blog Software Manajemen Bisnis Indonesia #1","publisher":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hashmicro.com\/id\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"id"},{"@type":"Organization","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#organization","name":"HashMicro Indonesia","url":"https:\/\/www.hashmicro.com\/id\/blog\/","logo":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/11\/hashmicro-logo-blog.webp","contentUrl":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/11\/hashmicro-logo-blog.webp","width":924,"height":121,"caption":"HashMicro Indonesia"},"image":{"@id":"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/hashmicro","https:\/\/x.com\/hashmicro","https:\/\/www.linkedin.com\/company\/hashmicro"]},{"@type":"Person","@id":"https:\/\/www.hashmicro.com\/id\/blog\/#\/schema\/person\/0d3340f667908102d8894da18f80732e","name":"Reno Wicaksana","image":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Reno-Wicaksana-96x96.webp","url":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Reno-Wicaksana-96x96.webp","contentUrl":"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/Reno-Wicaksana-96x96.webp","caption":"Reno Wicaksana"},"description":"Reno adalah HRM Specialist dan senior content writer dengan pengalaman lebih dari 5 tahun di industri teknologi dan manajemen sumber daya manusia. Secara konsisten mengangkat topik artikel seputar performance management, rekrutmen dan pengembangan SDM, manajemen talenta, dan sistem HRIS untuk pengelolaan karyawan.","sameAs":["https:\/\/www.linkedin.com\/in\/william-w-88353a262\/"],"gender":"Laki-laki","knowsAbout":["HRM","HRIS"],"knowsLanguage":["Inggris","Indonesia"],"jobTitle":"Senior Content Writer on HRIS","url":"https:\/\/www.hashmicro.com\/id\/blog\/author\/reno-wicaksana\/"}]}},"focus_keyword":"rekapitulasi jurnal","order_j":"","_links":{"self":[{"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/posts\/80532","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/users\/218"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/comments?post=80532"}],"version-history":[{"count":10,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/posts\/80532\/revisions"}],"predecessor-version":[{"id":186264,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/posts\/80532\/revisions\/186264"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/media\/139701"}],"wp:attachment":[{"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/media?parent=80532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/categories?post=80532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashmicro.com\/id\/blog\/wp-json\/wp\/v2\/tags?post=80532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}