{"id":80570,"date":"2024-04-12T13:30:02","date_gmt":"2024-04-12T06:30:02","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=80570"},"modified":"2026-01-21T10:25:34","modified_gmt":"2026-01-21T03:25:34","slug":"arus-kas-operasi-dan-penerapannya-dalam-bisnis","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/arus-kas-operasi-dan-penerapannya-dalam-bisnis\/","title":{"rendered":"Mengenal Arus Kas Operasi dan Penerapannya dalam Bisnis"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Arus kas operasi adalah salah satu aspek penting dalam analisis keuangan sebuah perusahaan. Ini mencakup uang masuk dan keluar dari kegiatan operasional bisnis dalam jangka waktu tertentu.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mengetahui bagaimana mengukur, menganalisis, dan mengelola arus kas operasi adalah keterampilan yang sangat penting bagi pemilik bisnis, manajer keuangan, dan analis keuangan. <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/software-analisis-bisnis\/\">Software analisis bisnis<\/a> bisa membantu hal tersebut.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Artikel ini akan membahas mengenai pengertian arus kas operasi, mengapa hal itu penting bagi kesuksesan bisnis, cara penyajian, contoh, perbedaan antara kas langsung dan tidak langsung, tips untuk menjaganya tetap positif, dan cara membuat laporan secara otomatis.\u00a0<\/span><\/p>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:6657,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;Arial, sans-serif&quot;}\"><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 \r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/span><\/p>\n<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=\"#arus-kas-operasi-adalah\">Arus kas operasi<\/a> adalah kunci\u00a0 untuk kesuksesan bisnis karena hal ini merupakan salah satu indikator kesehatan keuangan perusahaan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Laporan arus kas operasi digunakan sebagai <a href=\"#pentingnya-arus-kas-operasi\">dasar pengambilan keputusan<\/a> yang tepat tentang investasi, pembiayaan, dan pengelolaan risiko keuangan.<\/span><\/li>\n<li>Perusahaan harus <a href=\"#tips-menjaga-arus-kas-operasi\">merencanakan keuangan<\/a> dengan matang dan menyusun anggaran yang realistis agar arus kas operasi tetap sehat dan lancar.<\/li>\n<li><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Software Akuntansi<\/a> dari HashMicro dapat membantu Anda merencanakan, mengawasi, dan mengelola arus kas operasi agar lebih sehat.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"toc_container\">\n<h2 id=\"1\"><b><span id=\"arus-kas-operasi-adalah\">Mengenal Arus Kas Operasi dalam Bisnis<\/span><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Arus kas operasi adalah arus uang masuk dan keluar dari kegiatan operasional bisnis dalam jangka waktu tertentu. Ini mencakup semua penerimaan dan pengeluaran yang terkait dengan kegiatan operasional bisnis, seperti penjualan produk atau jasa, pembelian bahan baku, pengeluaran untuk gaji dan biaya operasional lainnya.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam bisnis, mengenal hal ini sangat penting karena arus yang stabil menunjukkan kemampuan perusahaan untuk mempertahankan pertumbuhan bisnis yang sehat. Arus kas operasi adalah salah satu komponen penting dalam laporan suatu perusahaan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><span id=\"pentingnya-arus-kas-operasi\">Hal ini mencakup arus masuk dan keluar dari kegiatan perusahaan dalam periode tertentu. Ini mencakup dari penjualan produk atau jasa, pembelian bahan baku, pengeluaran untuk gaji dan biaya operasional lainnya.<\/span><\/span><\/p>\n<h2 id=\"2\"><b>Mengapa Arus Kas Operasi itu Penting untuk Kesuksesan Bisnis?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Arus kas operasi sangat penting untuk kesuksesan bisnis karena ini merupakan salah satu indikator kesehatan keuangan perusahaan. Arus kas operasi yang positif menunjukkan kemampuan perusahaan untuk menghasilkan uang dari kegiatan operasionalnya dan membayar biaya-biaya operasional, termasuk pembayaran utang dan dividen.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sebaliknya, arus kas operasi yang negatif menunjukkan bahwa perusahaan sedang mengeluarkan lebih banyak uang daripada yang Anda hasilkan dari kegiatan operasionalnya. Jika arus kas operasi negatif berlangsung dalam waktu yang lama, maka perusahaan akan mengalami kesulitan keuangan dan dapat mengalami risiko gagal bayar atau bahkan kebangkrutan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Oleh karena itu, manajer keuangan dan analis keuangan harus memantaunya secara teratur dan membuat perubahan dalam strategi bisnis atau manajemen keuangan. Dengan memahami dan mengelolanya dengan baik, perusahaan dapat memastikan keberhasilan jangka panjangnya dan mencapai tujuan keuangan yang perusahaan inginkan.<\/span><\/p>\n<h2 id=\"3\"><b>Cara Menyajikan Arus Kas Operasi<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-174418 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Cara-Menyajikan-Arus-Kas-Operasi-1.webp\" alt=\"arus kas operasi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Cara-Menyajikan-Arus-Kas-Operasi-1.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Cara-Menyajikan-Arus-Kas-Operasi-1-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Cara-Menyajikan-Arus-Kas-Operasi-1-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Cara-Menyajikan-Arus-Kas-Operasi-1-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Cara-Menyajikan-Arus-Kas-Operasi-1-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Cara-Menyajikan-Arus-Kas-Operasi-1-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Cara-Menyajikan-Arus-Kas-Operasi-1-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Cara-Menyajikan-Arus-Kas-Operasi-1-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><span style=\"font-weight: 400;\">Ada beberapa cara untuk menyajikan arus kas operasi dalam laporan keuangan perusahaan. Pertama, hal ini dapat Anda sajikan secara langsung dengan mengidentifikasi arus masuk dan keluar dari kegiatan operasional, seperti arus dari penjualan produk atau jasa, pembayaran utang dan biaya operasional lainnya.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kedua, hal tersebut dapat Anda sajikan secara tidak langsung dengan menghitung perbedaan antara laba bersih dan perubahan dalam aset dan kewajiban operasional perusahaan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pada umumnya, arus kas operasi yang Anda sajikan dalam laporan sebagai salah satu bagian penting dari analisis keuangan perusahaan. <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-arus-kas\/\">Laporan arus kas<\/a> ini memberikan informasi tentang sumber-sumber arus kas perusahaan, termasuk dari kegiatan operasional, investasi, dan pendanaan. Dengan memahami hal tersebut, manajer keuangan dapat mengambil keputusan yang tepat tentang investasi, pembiayaan, dan pengelolaan risiko.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Selain itu, banyak perusahaan juga menggunakan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><i><span style=\"font-weight: 400;\">software <\/span><\/i><\/a><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">accounting terintegrasi<\/a> untuk menghasilkan laporan arus kas operasi dengan mudah dan cepat. Dengan menggunakan <\/span><i><span style=\"font-weight: 400;\">software <\/span><\/i><span style=\"font-weight: 400;\">akuntansi, perusahaan dapat memantaunya secara<\/span><i><span style=\"font-weight: 400;\"> real-time<\/span><\/i><span style=\"font-weight: 400;\"> dan mengambil tindakan yang Anda perlukan untuk menjaga agar tetap positif.<\/span><\/p>\n<h2 id=\"4\"><b>Contoh Laporan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Untuk memberikan gambaran yang lebih jelas tentang bagaimana arus kas operasi terhitung dan terintegrasi dalam analisis keuangan, berikut adalah contoh laporan dari perusahaan fiktif ABC Co. selama periode 1 Januari hingga 31 Desember 2022.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Laporan ini akan memperlihatkan bagaimana perusahaan menghasilkan kas dari operasinya sehari-hari, termasuk penerimaan kas dari penjualan, pembayaran kas untuk biaya operasional, dan investasi dalam aset tetap.<\/span><\/p>\n<p><b>Laporan yang diterima dari pelanggan:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Penjualan produk $500.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Penjualan layanan $150.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Total kas yang diterima $650.000<\/span><\/p>\n<p><b>Kas yang dibayarkan untuk biaya operasional:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Gaji karyawan $250.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pengeluaran iklan dan pemasaran $50.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sewa kantor dan utilitas $75.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pengeluaran operasional lainnya $25.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Total kas yang dibayarkan untuk biaya operasional $400.000<\/span><\/p>\n<p><b>Kas yang digunakan untuk investasi dalam aset tetap:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Pembelian peralatan kantor $80.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pembelian kendaraan $50.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Total kas yang digunakan untuk investasi dalam aset tetap $130.000<\/span><\/p>\n<p><b>Arus kas operasi:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Kas yang diterima $650.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kas yang dibayarkan untuk biaya operasional ($400.000)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sebelum perubahan modal kerja $250.000<\/span><\/p>\n<p><b>Perubahan modal kerja:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Penurunan piutang dagang $20.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Persediaan $10.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Utang dagang ($5.000)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Total perubahan modal kerja $25.000<\/span><\/p>\n<p><b>Arus kas operasi bersih:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Sebelum perubahan modal kerja $250.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perubahan modal kerja $25.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Arus kas operasi bersih $275.000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dari laporan di atas, dapat Anda lihat bahwa ABC Co. menerima kas sebesar $650.000 dari penjualan produk dan layanan selama periode tersebut. Kemudian, perusahaan menggunakan sebagian besar kas tersebut untuk membayar biaya operasional sebesar $400.000.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perusahaan juga menginvestasikan sejumlah kas dalam aset tetap sebesar $130.000, termasuk peralatan kantor dan kendaraan. Setelah menghitung laporan sebelum perubahan modal kerja sebesar $250.000, perusahaan melakukan perhitungan perubahan modal kerja.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam contoh ini, ABC Co. mengalami penurunan piutang dagang dan persediaan, serta penurunan hutang dagang, sehingga perusahaan memiliki arus kas operasi bersih sebesar $275.000.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam analisis keuangan perusahaan, laporan seperti ini dapat membantu dalam memantau arus kas sehari-hari dan melihat seberapa efektif perusahaan dalam mengelola arus kasnya.<\/span><\/p>\n<h2 id=\"5\"><b>Perbedaan Arus Kas Langsung dan Tidak Langsung<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-174416 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Perbedaan-Arus-Kas-Langsung-dan-Tidak-Langsung.webp\" alt=\"arus kas operasi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Perbedaan-Arus-Kas-Langsung-dan-Tidak-Langsung.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Perbedaan-Arus-Kas-Langsung-dan-Tidak-Langsung-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Perbedaan-Arus-Kas-Langsung-dan-Tidak-Langsung-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Perbedaan-Arus-Kas-Langsung-dan-Tidak-Langsung-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Perbedaan-Arus-Kas-Langsung-dan-Tidak-Langsung-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Perbedaan-Arus-Kas-Langsung-dan-Tidak-Langsung-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Perbedaan-Arus-Kas-Langsung-dan-Tidak-Langsung-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/04\/Perbedaan-Arus-Kas-Langsung-dan-Tidak-Langsung-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Perbedaan antara arus kas langsung dan cash flow metode tidak langsung adalah pada metode penyajian arus kas dari kegiatan operasional dalam <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-arus-kas\/\">laporan arus kas<\/a>. <\/span><span style=\"font-weight: 400;\">Arus kas langsung menunjukkan arus kas masuk dan keluar yang langsung terkait dengan kegiatan operasional, seperti kas yang Anda terima dari penjualan produk dan pembayaran kepada supplier. Sedangkan, arus kas tidak langsung menunjukkan perbedaan antara laba bersih dan perubahan dalam aset dan kewajiban operasional perusahaan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Arus kas langsung lebih terperinci dan memungkinkan pengguna laporan keuangan untuk memahami secara detail bagaimana arus kas perusahaan hasilkan dan gunakan dalam kegiatan operasional perusahaan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Namun, metode ini membutuhkan lebih banyak waktu dan biaya untuk mengumpulkan dan menyajikan informasi arus kas. Sedangkan, <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/laporan-arus-kas-tidak-langsung\/\">penyusunan arus kas metode tidak langsung<\/a> lebih sederhana karena hanya menghitung perbedaan antara laba bersih dan perubahan dalam aset dan kewajiban operasional.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><span id=\"tips-menjaga-arus-kas-operasi\">Metode ini kurang terperinci dan dapat menyembunyikan informasi penting tentang arus kas dari kegiatan operasional perusahaan. Pilihan antara arus kas langsung atau tidak langsung tergantung pada kebutuhan pengguna laporan keuangan dan kompleksitas kegiatan operasional perusahaan. Namun, perusahaan wajib menyajikan informasi tentang arus kas operasi baik secara langsung maupun tidak langsung dalam laporan arus kas.<\/span><\/span><\/p>\n<h2 id=\"6\"><b>Tips Menjaga Arus Kas Operasi Tetap Positif<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Untuk menjaga arus kas operasi tetap positif, ada beberapa tips yang dapat Anda terapkan oleh perusahaan. Pertama, perusahaan perlu melakukan perencanaan keuangan dengan matang. Hal ini meliputi membuat anggaran, mengoptimalkan pengeluaran dan pemasukan, serta melakukan penghematan biaya di berbagai bidang.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Penting untuk memantau pembayaran dari pelanggan agar tidak ada tunggakan dan segera melakukan tindakan penagihan jika terjadi keterlambatan. Dalam hal ini, penggunaan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">software akuntansi<\/a> dapat membantu mempermudah pemantauan arus kas dan pencatatan transaksi secara real-time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Perusahaan juga perlu melakukan pengelolaan stok barang dengan baik agar tidak ada kelebihan persediaan yang dapat menimbulkan biaya penyimpanan dan kerugian akibat barang kadaluarsa atau rusak.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Selain itu, perusahaan harus menjaga hutang dengan baik dan membayar hutang tepat waktu serta tidak terlalu bergantung pada pinjaman. Lakukan efisiensi biaya dengan mencari vendor atau <\/span><i><span style=\"font-weight: 400;\">supplier <\/span><\/i><span style=\"font-weight: 400;\">dengan harga yang lebih murah tanpa mengurangi kualitas produk atau layanan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Terakhir, perusahaan dapat membuat anggaran kas yang realistis berdasarkan perkiraan pemasukan dan pengeluaran serta selalu memantau perkembangan anggaran kas agar dapat mengambil tindakan koreksi jika terjadi. Dengan menerapkan tips-tips tersebut, perusahaan dapat menjaga arus kas operasi tetap positif dan meningkatkan keberhasilan bisnis.<\/span><\/p>\n<h2 id=\"7\"><b>Membuat Laporan Arus Kas Operasi dengan HashMicro Accounting Software<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-171087 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/hashmicro-accounting.webp\" alt=\"arus kas operasi Akuntansi HashMicro\" width=\"1548\" height=\"1261\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/hashmicro-accounting.webp 1548w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/hashmicro-accounting-300x244.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/hashmicro-accounting-1024x834.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/hashmicro-accounting-768x626.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/hashmicro-accounting-1536x1251.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/hashmicro-accounting-516x420.webp 516w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/hashmicro-accounting-150x122.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/hashmicro-accounting-696x567.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/hashmicro-accounting-1068x870.webp 1068w\" sizes=\"auto, (max-width: 1548px) 100vw, 1548px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Untuk memudahkan pembuatan laporan, perusahaan dapat menggunakan sistem akuntansi seperti HashMicro Accounting <\/span><i><span style=\"font-weight: 400;\">Software<\/span><\/i><span style=\"font-weight: 400;\">. Produk digital ini dapat membantu perusahaan dalam menyusun laporan secara otomatis dan akurat.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dengan menggunakan perangkat lunak akuntansi, perusahaan dapat memonitor keuangan secara <\/span><i><span style=\"font-weight: 400;\">real-time<\/span><\/i><span style=\"font-weight: 400;\">, memudahkan dalam pengelolaan transaksi, serta menghindari kesalahan dalam pencatatan keuangan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Selain itu, <\/span><i><span style=\"font-weight: 400;\">software <\/span><\/i><span style=\"font-weight: 400;\">ini juga dapat membantu perusahaan dalam mengevaluasi kinerja keuangan dengan menyediakan berbagai laporan keuangan yang dapat disesuaikan dengan kebutuhan perusahaan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Selain laporan arus kas operasi, HashMicro Accounting <\/span><i><span style=\"font-weight: 400;\">Software<\/span><\/i><span style=\"font-weight: 400;\"> juga dapat membuat laporan neraca, laporan laba rugi, serta laporan keuangan lainnya. Dengan kemudahan dan keakuratan dalam pembuatan laporan keuangan, perusahaan dapat mengambil keputusan bisnis yang lebih tepat dan efektif untuk meningkatkan keuntungan dan mengoptimalkan pengelolaan keuangan.<\/span><\/p>\n<h2 id=\"8\"><b>Kesimpulan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Dalam menjalankan bisnis, memahami arus kas operasi adalah kunci penting untuk memastikan kesehatan keuangan perusahaan. Dengan memahami konsepnya dan menerapkannya dengan baik, perusahaan dapat menjaganya tetap positif dan mengoptimalkan pengelolaan keuangan untuk mencapai kesuksesan bisnis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Untuk memudahkan pembuatan laporan arus kas operasi, perusahaan dapat menggunakan sistem akuntansi seperti <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">HashMicro Accounting <\/span><i><span style=\"font-weight: 400;\">Software<\/span><\/i><\/a><span style=\"font-weight: 400;\">. Sistem ini dapat membantu perusahaan dalam menyusun laporan secara otomatis dan akurat, serta memberikan kemudahan dalam pengelolaan keuangan secara keseluruhan. Dengan demikian, perusahaan dapat mengambil keputusan bisnis yang lebih efektif untuk mencapai tujuan bisnis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dapatkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratisnya <\/a>sekarang juga!<\/span><\/p>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:6657,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;Arial, sans-serif&quot;}\"><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Arus kas operasi adalah salah satu aspek penting dalam analisis keuangan sebuah perusahaan. Ini mencakup uang masuk dan keluar dari kegiatan operasional bisnis dalam jangka waktu tertentu. Mengetahui bagaimana mengukur, menganalisis, dan mengelola arus kas operasi adalah keterampilan yang sangat penting bagi pemilik bisnis, manajer keuangan, dan analis keuangan. Software analisis bisnis bisa membantu hal [&hellip;]<\/p>\n","protected":false},"author":218,"featured_media":174417,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-80570","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>Arus Kas Operasi dan Penerapannya dalam Bisnis<\/title>\n<meta name=\"description\" content=\"Arus kas operasi adalah aspek penting dalam analisis keuangan perusahaan. 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