{"id":8807,"date":"2024-05-04T09:50:21","date_gmt":"2024-05-04T02:50:21","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=8807"},"modified":"2026-03-04T15:17:25","modified_gmt":"2026-03-04T08:17:25","slug":"siklus-akuntansi-perusahaan-dagang-2","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/siklus-akuntansi-perusahaan-dagang-2\/","title":{"rendered":"Akuntansi Perusahaan Dagang: Pengertian, Proses, hingga Contohnya"},"content":{"rendered":"<p>Akuntansi perusahaan dagang mencatat transaksi yang berkaitan dengan aktivitas jual beli barang, mulai dari pembelian persediaan hingga penjualan kepada pelanggan. Pencatatan ini membantu perusahaan memantau pergerakan stok serta nilai transaksi yang terjadi.<\/p>\n<p>Pencatatan keuangan juga membantu perusahaan memahami kondisi finansial secara lebih terstruktur. U.S. Bank melaporkan bahwa sekitar <a href=\"https:\/\/www.usbank.com\/financialiq\/improve-your-operations\/manage-cash-flow\/why-cash-flow-matters.html\">82%<\/a> bisnis gagal karena masalah pengelolaan arus kas, sehingga pencatatan akuntansi yang rapi menjadi hal penting bagi keberlangsungan usaha.<\/p>\n<p>Dengan pencatatan yang tepat, perusahaan dapat melihat posisi keuangan secara lebih jelas dan memahami pergerakan persediaan maupun penjualan. Informasi tersebut membantu manajemen mengambil keputusan bisnis yang lebih terukur serta menjaga stabilitas operasional perusahaan.<\/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><a href=\"#adalah\">Akuntansi perusahaan dagang adalah<\/a> sistem pencatatan keuangan yang berfokus pada transaksi jual beli barang.<\/li>\n<li>Penggunaan software akuntansi mempermudah pengelolaan keuangan bisnis dengan sistem terintegrasi yang efisien, akurat, dan otomatis.<\/li>\n<li>Akuntansi perusahaan dagang membantu <a href=\"#manfaat\">mengelola keuangan<\/a>, persediaan, dan laba rugi untuk mendukung keputusan bisnis.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span id=\"adalah\"><div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n<\/span><\/p>\n<h2><b>Apa itu Akuntansi Perusahaan Dagang?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Akuntansi perusahaan dagang adalah proses pencatatan, pengklasifikasian, dan pelaporan transaksi keuangan yang terjadi dalam kegiatan jual beli barang. Berbeda dengan perusahaan jasa, fokus utama akuntansi ini adalah pada persediaan dan transaksi barang dagang.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam praktiknya, akuntansi ini mencakup aktivitas pembelian barang dagang dari pemasok, penyimpanan di gudang, hingga penjualan kepada konsumen. Semua aktivitas tersebut perlu dicatat secara sistematis agar laporan keuangan mencerminkan kondisi bisnis yang sebenarnya.<\/span><\/p>\n<h2><b>Mengapa Akuntansi Perusahaan Dagang Penting?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Akuntansi membantu perusahaan dagang mencatat seluruh transaksi pembelian, penjualan, dan persediaan barang secara sistematis. Tanpa pencatatan yang rapi, risiko kehilangan jejak keuangan dan kesalahan penghitungan laba menjadi sangat tinggi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Melalui akuntansi, perusahaan dapat menghitung harga pokok penjualan (HPP), menentukan margin keuntungan, serta memantau arus kas dengan lebih akurat. Ini menjadi dasar penting dalam pengambilan keputusan bisnis dan perencanaan keuangan jangka panjang.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><span id=\"manfaat\">Selain itu, laporan keuangan yang dihasilkan menjadi alat evaluasi kinerja perusahaan sekaligus dokumen penting untuk keperluan perpajakan dan pertanggungjawaban kepada pihak eksternal seperti investor atau bank.<\/span><\/span><\/p>\n<h2><b>Manfaat Akuntansi Perusahaan Dagang<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Akuntansi bukan hanya tentang mencatat transaksi, lebih dari itu, akuntansi perusahaan dagang memiliki peran strategis dalam menjaga kelangsungan usaha. Dengan proses pencatatan yang tepat dan sistematis, perusahaan dapat memahami kondisi finansial secara menyeluruh serta menjalankan operasional secara efisien.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Berikut adalah beberapa manfaat utama dari penerapan akuntansi pada perusahaan dagang:<\/span><\/p>\n<h3><strong>1. Mengetahui kondisi keuangan perusahaan<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Akuntansi membantu perusahaan mengetahui posisi keuangan secara menyeluruh, termasuk jumlah aset, kewajiban, serta modal yang dimiliki. Informasi ini penting untuk mengevaluasi kinerja keuangan dan mengidentifikasi potensi risiko atau peluang bisnis.<\/span><\/p>\n<h3><strong>2. Menghitung laba dan rugi dengan akurat<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Dengan pencatatan yang terstruktur, perusahaan dapat menghitung laba atau rugi bersih dalam suatu periode secara akurat. Ini memudahkan manajemen dalam menilai apakah strategi penjualan yang dijalankan sudah efektif atau perlu disesuaikan.<\/span><\/p>\n<h3><strong>3. Mengontrol persediaan barang dagang<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Melalui akuntansi, perusahaan dapat memantau jumlah barang masuk dan keluar secara real-time. Pengawasan ini penting untuk mencegah kehilangan stok, penumpukan barang yang tidak laku, atau kekurangan produk yang dibutuhkan konsumen.<\/span><\/p>\n<h3><strong>4. Mempermudah penyusunan laporan keuangan<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Akuntansi menyediakan data yang diperlukan untuk menyusun laporan seperti neraca, laporan laba rugi, dan arus kas. Laporan ini menjadi dasar bagi perusahaan untuk mengevaluasi performa bisnis dan mempertanggungjawabkannya kepada pihak internal maupun eksternal.<\/span><\/p>\n<h3><strong>5. Membantu pengambilan keputusan bisnis<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Data keuangan yang tersaji dari proses akuntansi dapat digunakan sebagai bahan pertimbangan dalam mengambil keputusan, seperti penambahan modal, efisiensi biaya operasional, atau perluasan usaha. Keputusan yang didasarkan pada data cenderung lebih minim risiko.<\/span><\/p>\n<h2><b>Cara Membuat Akuntansi Perusahaan Dagang<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-164926\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Akuntansi-Perusahaan-Dagang.webp\" alt=\"Akuntansi Perusahaan Dagang\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Akuntansi-Perusahaan-Dagang.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Akuntansi-Perusahaan-Dagang-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Akuntansi-Perusahaan-Dagang-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Akuntansi-Perusahaan-Dagang-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Akuntansi-Perusahaan-Dagang-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Akuntansi-Perusahaan-Dagang-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Akuntansi-Perusahaan-Dagang-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/Akuntansi-Perusahaan-Dagang-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Membuat sistem akuntansi yang rapi dan terstruktur dalam perusahaan dagang memerlukan tahapan yang sesuai dengan alur siklus akuntansi. Meski istilahnya terkesan teknis, siklus ini sebenarnya merupakan langkah-langkah logis yang biasa dilakukan dalam mencatat dan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/tips-mudah-analisis-laporan-keuangan-perusahaan-dengan-otomatis\/\">menyusun laporan keuangan secara berurutan<\/a>.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Berikut ini cara membuat akuntansi perusahaan dagang berdasarkan alur siklus akuntansi yang umum diterapkan, mulai dari pencatatan transaksi hingga pembuatan laporan keuangan dan penutupan akun di akhir periode:<\/span><\/p>\n<h3><strong>1. Mencatat setiap transaksi secara sistematis<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Langkah awal adalah mencatat semua transaksi yang terjadi, baik pembelian, penjualan, retur, maupun biaya operasional. Pencatatan dilakukan di jurnal umum atau jurnal khusus sesuai jenis transaksinya, untuk memastikan seluruh aktivitas keuangan terdokumentasi dengan baik.<\/span><\/p>\n<h3><strong>2. Mengelompokkan transaksi dalam buku besar<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Setelah dicatat, transaksi perlu dipindahkan ke buku besar agar masing-masing akun seperti kas, piutang, atau persediaan terorganisir. Ini memudahkan perusahaan dalam melihat pergerakan saldo dan posisi keuangan per akun secara lebih rinci.<\/span><\/p>\n<h3><strong>3. Menyusun neraca saldo<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Langkah selanjutnya adalah menyusun neraca saldo dari saldo akun yang ada di buku besar. Neraca ini digunakan untuk memverifikasi bahwa jumlah debit dan kredit seimbang, serta menjadi dasar dalam proses penyesuaian dan pelaporan.<\/span><\/p>\n<h3><strong>4. Melakukan penyesuaian akun<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Beberapa akun seperti beban dibayar di muka, <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sistem-akuntansi-piutang\/\">pengelolaan akun piutang<\/a>, atau penyusutan perlu disesuaikan di akhir periode agar mencerminkan kondisi keuangan yang sesungguhnya. Penyesuaian ini dilakukan lewat jurnal penyesuaian berdasarkan data aktual.<\/span><\/p>\n<h3><strong>5. Menyusun laporan keuangan<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Setelah semua data siap dan disesuaikan, laporan keuangan seperti laporan laba rugi perusahaan dagang, neraca, dan arus kas disusun. Laporan ini menjadi alat evaluasi kinerja perusahaan dan dasar pengambilan keputusan manajemen.<\/span><\/p>\n<h3><strong>6. Menutup akun nominal<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Di akhir periode, akun-akun pendapatan dan beban harus ditutup agar saldo kembali nol untuk periode berikutnya. Proses ini dilakukan dengan membuat jurnal penutup yang memindahkan saldo akun nominal ke akun modal.<\/span><\/p>\n<h3><strong>7. Menggunakan software akuntansi untuk efisiensi<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Untuk menghindari kesalahan manual dan mempercepat proses, penggunaan <\/span><span style=\"font-weight: 400;\">software akuntansif<\/span><span style=\"font-weight: 400;\"> sangat dianjurkan. Sistem ini mampu mencatat transaksi, menyusun laporan, hingga melakukan penyesuaian secara otomatis dan real-time.<\/span><\/p>\n<h2><b>Contoh Akuntansi Perusahaan Dagang<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Setelah memahami cara kerja akuntansi dalam perusahaan dagang, penting untuk melihat conatoh praktiknya secara langsung. Contoh ini akan membantu memvisualisasikan bagaimana transaksi dicatat dalam jurnal dan diproses hingga menjadi laporan keuangan sederhana.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Misalnya, berikut ini transaksi yang terjadi pada PT Sumber Niaga selama Januari 2026:<\/span><\/p>\n<table>\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>Transaksi<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Akun yang Terlibat<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Debit (Rp)<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><b>Kredit (Rp)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1 Jan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Modal disetor tunai oleh pemilik sebesar Rp50.000.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kas, Modal<\/span><\/td>\n<td><span style=\"font-weight: 400;\">50.000.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">50.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3 Jan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Membeli barang dagang secara tunai Rp15.000.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Persediaan Barang, Kas<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15.000.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5 Jan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Menjual barang kepada pelanggan tunai sebesar Rp25.000.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kas, Penjualan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25.000.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5 Jan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Harga pokok penjualan dari transaksi penjualan adalah Rp12.000.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">HPP, Persediaan Barang<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12.000.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10 Jan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Membayar biaya listrik kantor sebesar Rp500.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Beban Listrik, Kas<\/span><\/td>\n<td><span style=\"font-weight: 400;\">500.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">500.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Contoh ini menunjukkan bagaimana pencatatan yang rapi dapat langsung digunakan untuk menghitung laba, memantau kas, dan menyusun laporan keuangan dasar.<\/p>\n<h2 data-start=\"143\" data-end=\"198\"><strong>Tahapan dalam Siklus Akuntansi Perusahaan Dagang<\/strong><\/h2>\n<p data-start=\"200\" data-end=\"514\">Siklus akuntansi perusahaan dagang terdiri dari beberapa tahapan yang saling terhubung, mulai dari pencatatan transaksi hingga penyusunan laporan keuangan. Setiap tahap memiliki fungsi penting untuk memastikan seluruh aktivitas keuangan tercatat secara sistematis dan dapat digunakan sebagai dasar evaluasi bisnis.<\/p>\n<p data-start=\"516\" data-end=\"653\">Untuk memudahkan pemahaman, berikut infografis yang menggambarkan alur siklus akuntansi perusahaan dagang secara ringkas dan terstruktur.<\/p>\n<p data-start=\"516\" data-end=\"653\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-190309\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/ChatGPT-Image-Mar-4-2026-03_14_06-PM.webp\" alt=\"akuntansi perusahaan dagang\" width=\"1536\" height=\"1024\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/ChatGPT-Image-Mar-4-2026-03_14_06-PM.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/ChatGPT-Image-Mar-4-2026-03_14_06-PM-300x200.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/ChatGPT-Image-Mar-4-2026-03_14_06-PM-1024x683.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/ChatGPT-Image-Mar-4-2026-03_14_06-PM-768x512.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/ChatGPT-Image-Mar-4-2026-03_14_06-PM-630x420.webp 630w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/ChatGPT-Image-Mar-4-2026-03_14_06-PM-150x100.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/ChatGPT-Image-Mar-4-2026-03_14_06-PM-696x464.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2024\/05\/ChatGPT-Image-Mar-4-2026-03_14_06-PM-1068x712.webp 1068w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<h2><strong>Studi Kasus: Indomaret Mengelola Pencatatan Keuangan Perusahaan Dagang<\/strong><\/h2>\n<p>Sebagai salah satu jaringan ritel terbesar di Indonesia, Indomaret menjalankan ribuan transaksi penjualan setiap hari di berbagai cabang. Aktivitas tersebut melibatkan pencatatan pembelian barang dari pemasok, pengelolaan persediaan, hingga pencatatan penjualan kepada pelanggan.<\/p>\n<p>Melalui penerapan akuntansi perusahaan dagang yang terstruktur, perusahaan dapat memantau pergerakan stok, nilai penjualan, serta margin keuntungan dari setiap produk.<\/p>\n<p>Pencatatan yang konsisten membantu manajemen mengevaluasi kinerja operasional dan menjaga stabilitas keuangan di seluruh jaringan toko.<\/p>\n<div style=\"border: 1px solid #ddd; border-radius: 8px; overflow: hidden; margin: 30px 0; box-shadow: 0 4px 12px rgba(0,0,0,0.12);\">\n<div style=\"background-color: #990000; color: #fff; padding: 14px 20px; font-size: 18px; font-weight: bold; letter-spacing: 0.5px;\">Expert\u2019s Review<\/div>\n<div style=\"background-color: #fff; padding: 25px; font-size: 16px; line-height: 1.7; display: flex; align-items: flex-start; gap: 20px;\">\n<div style=\"flex: 0 0 80px;\"><img decoding=\"async\" loading=\"lazy\" style=\"width: 80px; height: 80px; border-radius: 50%; object-fit: cover; border: 2px solid #990000;\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/09\/jennifer-santoso-new.webp\" alt=\"Jennifer Santoso\" \/><\/div>\n<div style=\"flex: 1; position: relative;\">\n<div style=\"font-size: 40px; color: #990000; font-weight: bold; line-height: 0; position: absolute; top: -10px; left: -10px;\">\u201c<\/div>\n<p style=\"margin: 0 0 15px 25px; font-style: italic; color: #333;\">Tujuan dari <strong>akuntansi perusahaan dagang<\/strong> adalah untuk mengetahui posisi keuangan, memantau arus kas, serta menghitung laba atau rugi dari kegiatan operasional.<\/p>\n<p style=\"margin: 0 0 15px 25px; font-style: italic; color: #333;\">Dengan sistem pencatatan yang rapi, perusahaan dapat membuat keputusan yang lebih tepat dan efisien.<\/p>\n<p style=\"margin: 0 0 0 25px; font-weight: bold; color: #444;\">\u2014 Jennifer Santoso, Finance &amp; Accounting VP<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h2><b>Kesimpulan<\/b><\/h2>\n<p>Akuntansi perusahaan dagang menjadi fondasi penting untuk menjaga stabilitas keuangan bisnis. Melalui pencatatan yang rapi, perusahaan dapat mengetahui posisi keuangan serta menghitung laba rugi dari aktivitas jual beli.<\/p>\n<p>Pengelolaan akuntansi yang terstruktur juga membantu perusahaan memantau transaksi pembelian, penjualan, dan pergerakan persediaan. Data tersebut memudahkan manajemen melakukan evaluasi dan mengambil keputusan bisnis dengan lebih tepat.<\/p>\n<p>Anda dapat memanfaatkan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">konsultasi gratis<\/a> untuk mendiskusikan kebutuhan bisnis dan mendapatkan insight pengelolaan keuangan yang lebih optimal.<\/p>\n<p><span style=\"font-weight: 400;\"><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<h2><strong>Pertanyaan Seputar Akuntansi Perusahaan Dagang<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apa itu akuntansi perusahaan dagang?<\/strong><\/summary>\n<p>Akuntansi perusahaan dagang adalah proses pencatatan dan pelaporan transaksi keuangan yang berkaitan dengan aktivitas jual beli barang.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa perbedaan akuntansi perusahaan dagang dengan jasa?<\/strong><\/summary>\n<p>Akuntansi dagang mencatat transaksi pembelian dan penjualan barang, sedangkan akuntansi jasa berfokus pada pencatatan pendapatan dari layanan yang diberikan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa saja komponen utama laporan keuangan perusahaan dagang?<\/strong><\/summary>\n<p>Komponen utamanya meliputi laporan laba rugi, neraca, laporan arus kas, dan laporan perubahan modal.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Akuntansi perusahaan dagang mencatat transaksi yang berkaitan dengan aktivitas jual beli barang, mulai dari pembelian persediaan hingga penjualan kepada pelanggan. Pencatatan ini membantu perusahaan memantau pergerakan stok serta nilai transaksi yang terjadi. Pencatatan keuangan juga membantu perusahaan memahami kondisi finansial secara lebih terstruktur. U.S. Bank melaporkan bahwa sekitar 82% bisnis gagal karena masalah pengelolaan arus [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":164924,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-8807","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Akuntansi Perusahaan Dagang: Pengertian, Proses &amp; Contohnya<\/title>\n<meta name=\"description\" content=\"Siklus Akuntansi Perusahaan Dagang menjadi penting untuk membuat laporan keuangan pada bisnis Anda. 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