Akuntansi Perhotelan

<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjydjk9Dwgooq0lJtbJLvW0Y70ZmWsxXA4nt0I8Osk8SPdzEfTBfG6cP_b_wxL-cUfkdoZx1ZafROdwdiojSQV5yNVa77e1urOScEIyP1p97OeNnvQOsmCTDLdC2l5TEDr8zRIHQDH4XNZxcJdI3SJSannH_Y3N6RsGbJDYhjiXzX0qQXVA4PrqYTTNMf8/s1024/AE.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1024" data-original-width="1024" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjydjk9Dwgooq0lJtbJLvW0Y70ZmWsxXA4nt0I8Osk8SPdzEfTBfG6cP_b_wxL-cUfkdoZx1ZafROdwdiojSQV5yNVa77e1urOScEIyP1p97OeNnvQOsmCTDLdC2l5TEDr8zRIHQDH4XNZxcJdI3SJSannH_Y3N6RsGbJDYhjiXzX0qQXVA4PrqYTTNMf8/s320/AE.png" width="320" /></a></div><div class="separator" style="clear: both; text-align: justify;"> </div><h2 style="clear: both; text-align: center;">Panduan Lengkap Accrued Expenses & Accounts Payable bagi Finance Professional Hotel</h2><div class="separator" style="clear: both; text-align: justify;"> </div><div class="separator" style="clear: both; text-align: justify;">Apakah Anda sering dihadapkan pada laporan laba rugi yang tampak fantastis di akhir bulan, namun mendadak anjlok di bulan berikutnya saat semua tagihan datang? <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote>Masalah ini adalah masalah klasik yang sering dihadapi oleh Finance Professional di Perhotelan Indonesia, dan pemicu utamanya terletak pada ketidakakuratan pencatatan kewajiban jangka pendek. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote>Di tengah dinamika operasional hotel yang tinggi, pemahaman mendalam mengenai dua konsep inti akuntansi, <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Accrued+Expenses&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Accrued Expenses</a> dan <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=define+Accounts+Payable&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Accounts Payable</a>, bukan hanya sekadar teknis pembukuan, melainkan kunci untuk menyajikan gambaran kinerja keuangan yang akurat dan konsisten. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote>Artikel ini akan menyederhanakan kedua konsep tersebut, memberikan aplikasi praktis di dunia <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Hotel+Accounting+Indonesia&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Hotel Accounting</a>, dan yang terpenting, memandu Anda menavigasi kompleksitas pajak (terutama <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=PPh+Pasal+23+pajak+Indonesia&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">PPh Pasal 23</a>) untuk memastikan hotel Anda patuh dan terhindar dari sanksi fiskal.</div><div class="separator" style="clear: both; text-align: justify;"> </div><h4>Membedah Fondasi: Perbedaan Kunci Accrued Expenses vs Accounts Payable </h4><div class="separator" style="clear: both; text-align: justify;">Perbedaan paling fundamental antara dua jenis liabilitas lancar ini terletak pada waktu pencatatan, sifat nilai, dan dasar dokumentasinya.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div><h4>Accrued Expenses: Biaya yang Sudah Dinikmati, Faktur Belum Diterima </h4>Accrued Expenses merujuk pada biaya-biaya yang telah terjadi atau dinikmati manfaatnya oleh hotel dalam suatu periode akuntansi, namun faktur resmi (invoice) dari pemasok belum diterima atau pembayarannya belum dilakukan.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div><ul><li>Pemicu: Penerimaan barang atau jasa, tanpa adanya faktur.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li><li>Tujuan: Pencatatan ini dilakukan untuk mematuhi <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=matching+principle+accounting&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">matching principle</a> (prinsip pemadanan), yaitu biaya diakui pada periode yang sama dengan pendapatan yang dihasilkannya.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li><li>Sifat Nilai: Nilainya bersifat estimasi atau perkiraan, sering didasarkan pada data historis (misalnya, tagihan listrik bulan lalu) atau perhitungan internal (misalnya, bonus kinerja).<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li></ul>Contoh klasiknya di hotel adalah estimasi biaya utilitas (listrik/air) yang telah terpakai hingga akhir bulan tetapi tagihannya baru datang bulan depan, atau komisi yang harus dibayarkan kepada <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Online+Travel+Agents+OTA+hotel&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Online Travel Agents</a> (OTA) atas pemesanan bulan berjalan.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div><h4>Accounts Payable: Kewajiban Pasti Berdasarkan Faktur </h4>Accounts Payable (Utang Usaha) adalah kewajiban jangka pendek yang timbul ketika hotel telah menerima barang atau jasa, dan juga telah menerima faktur (invoice) dari pemasok, namun pembayaran atas faktur tersebut belum dilunasi.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div><ul><li>Pemicu: Penerimaan faktur yang sah. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote><sources-carousel-inline _nghost-ng-c4064532589="" ng-version="0.0.0-PLACEHOLDER"><source-inline-chips _ngcontent-ng-c4064532589="" _nghost-ng-c2631690858="" class="ng-star-inserted"><source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"></source-inline-chip></source-inline-chips></sources-carousel-inline><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li><li>Sifat Nilai: Nilainya bersifat pasti dan terkonfirmasi, sesuai dengan angka yang tertera pada faktur yang valid.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li><li>Fungsi Strategis: Pengelolaan Accounts Payable erat kaitannya dengan manajemen arus kas dan hubungan strategis dengan vendor.<source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></source-inline-chip></li></ul><h4>Aplikasi Praktis dalam Hotel Accounting: Mengelola Utang dan Akrual </h4><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Hospitality+Finance&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Hospitality Finance</a> memiliki keunikan karena struktur operasionalnya yang kompleks. Departemen akuntansi harus secara proaktif "berburu" informasi biaya pada akhir bulan.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div><h4>Akrual Kunci di Departemen Hotel </h4><ol start="1"><li>Departemen HR: Gaji dan upah karyawan untuk paruh periode kerja yang telah berlalu (misalnya 16-31 Desember) tetapi baru dibayarkan di bulan berikutnya harus diakrualkan. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote>Hal yang sama berlaku untuk bonus kinerja atau THR yang perhitungannya didasarkan pada periode berjalan.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li><li>Departemen Sales & Marketing: Komisi OTA merupakan Accrued Expense yang material. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote>Karena laporan rekonsiliasi dari OTA sering datang terlambat, hotel harus mengakrualkan estimasi komisi berdasarkan data pemesanan dari <a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Property+Management+System+hotel&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Property Management System</a> (PMS).<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li><li>Departemen Finance: Bunga atas pinjaman bank yang berjalan setiap hari tetapi pembayarannya belum jatuh tempo harus dihitung dan dicatat sebagai Accrued Expense.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li></ol><h4>Mengelola Accounts Payable dari Ratusan Vendor </h4>Hotel Management yang efektif memerlukan pengelolaan Accounts Payable yang strategis. Departemen F&B memiliki volume AP tertinggi, dengan faktur harian dari pemasok bahan makanan segar.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div><ul><li><a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=Three-Way+Matching+accounting&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">Three-Way Matching</a>: Kontrol internal yang kuat untuk AP adalah proses verifikasi tiga arah antara pesanan pembelian (PO), laporan penerimaan barang (receiving report), dan faktur dari vendor.<source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></source-inline-chip></li><li>Optimalisasi Arus Kas: Daripada membayar terlalu cepat, Finance Professional harus menyeimbangkan hubungan vendor dengan mengoptimalkan siklus pembayaran (membayar lebih lambat, tetapi tetap dalam koridor jatuh tempo) untuk menjaga likuiditas.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li></ul><h4>Risiko Terbesar bagi Finance Professional: Navigasi PPh Pasal 23 atas Jasa Akrual</h4>Salah satu jebakan terbesar bagi akuntan hotel adalah risiko pajak terkait Accrued Expenses atas jasa yang terutang PPh Pasal 23.<h4>Navigasi PPh Pasal 23: Kapan Accrued Expenses Jasa Terutang Pajak? </h4>PPh Pasal 23, dengan tarif 2% dari jumlah bruto untuk sebagian besar jenis jasa (seperti jasa kebersihan, jasa teknik, atau jasa konsultan), terutang pada "akhir bulan dilakukannya pembayaran atau akhir bulan terutangnya penghasilan, tergantung peristiwa mana yang terjadi terlebih dahulu."<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div><ul><li>Risiko Fiskal: Otoritas pajak (fiskus) sering berargumen bahwa "terutangnya penghasilan" terjadi pada saat hotel mencatat biaya tersebut dalam pembukuannya (saat melakukan jurnal Accrued Expense), meskipun faktur belum diterima.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li><li>Implikasi: Jika hotel mengakrualkan biaya jasa konsultan pada 31 Desember tetapi baru memotong dan menyetor PPh Pasal 23 saat pembayaran (misalnya, bulan Februari), hotel berpotensi dianggap terlambat menyetor PPh untuk Masa Pajak Desember dan dikenakan sanksi administrasi berupa bunga.<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li></ul><h4>Praktik Terbaik untuk Menghindari Koreksi Fiskal </h4>Untuk memitigasi risiko ini, hotel harus memiliki dokumentasi yang kuat:<ul><li>Accrued Expenses: Tunjukkan dasar estimasi yang wajar (kontrak, data historis) dan bukti bahwa manfaat jasa telah diterima (laporan penerimaan barang atau berita acara penyelesaian parsial).<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li><li>Kepatuhan PPh 23 Konservatif: Jika memungkinkan, untuk Accrued Expenses atas jasa yang material, pertimbangkan untuk mencatat dan menyetor PPh Pasal 23 di bulan yang sama saat akrual dicatat. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote>Jika tidak, hotel harus siap berargumen bahwa "saat terutang" yang sebenarnya adalah saat faktur diterima dan divalidasi, karena pada saat itu jumlah yang pasti dan NPWP vendor terkonfirmasi.<source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></source-inline-chip></li></ul><hr /><h3>Studi Kasus Singkat: Akrual Gaji Lembur Akhir Tahun </h3>Sebuah hotel di Bali mengalami peak season yang padat pada bulan Desember. Staf Housekeeping bekerja lembur secara signifikan, menghasilkan total biaya lembur sebesar Rp 50.000.000 yang akan dibayarkan pada tanggal 5 Januari.Tindakan yang Benar: Pada 31 Desember, tim Hotel Accounting harus membuat jurnal penyesuaian:<ul><li>Mencatat beban Gaji dan Upah sebesar Rp 50.000.000 (debit, mengurangi laba)<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li><li>Mencatat kewajiban Accrued Expenses (Kewajiban Gaji Terutang) sebesar Rp 50.000.000 (kredit, menambah liabilitas).<div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></li></ul>Dampak Jika Terlewat: Laba bulan Desember akan terlihat Rp 50.000.000 lebih tinggi (<a data-preview="" href="https://www.google.com/search?ved=1t:260882&q=overstated+profit+accounting&bbid=3431359514530118106&bpid=5714112442706652659" target="_blank">overstated profit</a>), yang dapat menyebabkan manajemen mengambil keputusan keliru, seperti menyetujui bonus yang terlalu tinggi. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote>Saat biaya ini dibayarkan di bulan Januari (periode low season), laba Januari akan anjlok secara tidak wajar. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote>Disiplin akrual sangat penting untuk perencanaan dan penganggaran yang akurat.<source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></source-inline-chip><hr />Disiplin dalam mengelola Accrued Expenses dan Accounts Payable adalah inti dari Hospitality Finance yang sehat. Ingatlah perbedaan mendasar: Accrued Expenses adalah estimasi biaya yang dicatat tanpa faktur untuk mematuhi prinsip matching, sementara Accounts Payable adalah kewajiban yang pasti dan didukung oleh faktur. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote>Kontrol internal yang kuat, seperti proses three-way matching untuk AP dan prosedur identifikasi akrual yang sistematis, akan melindungi hotel Anda dari salah saji laba yang dapat menyesatkan. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote><source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER"></source-footnote>Terakhir, pastikan Anda menavigasi risiko PPh Pasal 23 dengan hati-hati, terutama saat mengakui biaya jasa.<source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted"><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted"></div></source-inline-chip>Dengan menerapkan praktik terbaik ini, Anda tidak hanya memenuhi kepatuhan, tetapi juga memberdayakan diri Anda dan manajemen untuk membuat keputusan bisnis yang lebih baik dan berkelanjutan.Untuk panduan yang lebih mendalam, termasuk contoh-contoh praktis, analisis koreksi fiskal yang lengkap, dan checklist persiapan audit, silakan <a href="https://lynk.id/warkotiktokshop/g2ldz36ydz60" target="_blank">download</a> buku panduan lengkapnya di sini!</div> <table style="animation: 0s ease 0s 1 normal none running none; 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float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Pertanyaan</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(239, 239, 239); border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><strong style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgba(0, 0, 0, 0); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Jawaban Singkat & Padat</td></tr></thead><tbody style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Apa perbedaan utama antara Accrued Expenses dan Accounts Payable?</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Accrued Expenses adalah biaya yang telah terjadi namun belum ada faktur (nilai estimasi), dicatat untuk memadankan biaya dan pendapatan. <span class="citation-40" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Accounts Payable<span class="citation-40 citation-end-40" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"> adalah utang yang sudah memiliki faktur resmi (nilai pasti). <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(255, 255, 255); border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><sup _ngcontent-ng-c911849040="" class="superscript" data-turn-source-index="38" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-color: transparent !important; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; background: none 0% 0% / auto repeat scroll padding-box border-box transparent; border: 0px none rgb(68, 71, 70); clear: none; clip: auto; color: #444746; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline-flex; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; font-size: 16px; gap: normal; hyphens: manual; inset: -10px 2px 10px -2px; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: -6px; margin-right: -6px; margin-top: 0px !important; margin: 0px -6px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(68, 71, 70) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: relative; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">38</source-footnote><sources-carousel-inline _nghost-ng-c4064532589="" ng-version="0.0.0-PLACEHOLDER" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); 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r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><source-inline-chip _ngcontent-ng-c2631690858="" _nghost-ng-c65938297="" class="ng-star-inserted" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: 0px; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: relative; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"></source-inline-chip></source-inline-chips></sources-carousel-inline><div _ngcontent-ng-c65938297="" class="source-inline-chip-container ng-star-inserted" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline-flex; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 4px; margin-right: 0px; margin-top: 0px !important; margin: 0px 0px 0px 4px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><button _ngcontent-ng-c65938297="" cdkoverlayorigin="" class="button ng-star-inserted" data-hveid="0" data-ved="0CAAQvoAQahgKEwiD2OqJ_82QAxUAAAAAHQAAAAAQ2QE" decode-data-ved="1" jslog="262206;track:generic_click,impression,attention" style="animation: 0s ease 0s 1 normal none running none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(240, 244, 249); border-color: rgb(68, 71, 70); border-style: none; border-width: 0px; clear: none; clip: auto; color: #444746; columns: auto; contain: none; container: none; content: normal; cursor: pointer; cx: 0px; cy: 0px; d: none; direction: ltr; display: flex; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; font-family: "Google Sans Text", sans-serif !important; font-feature-settings: normal; font-kerning: auto; font-optical-sizing: auto; font-size-adjust: none; font-size: 13.3333px; font-stretch: normal; font-style: normal; font-variant: normal; font-variation-settings: normal; font-weight: normal; font: 13.3333px / 1.15 "Google Sans Text", sans-serif; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15 !important; margin-bottom: 0px; margin-left: 2px; margin-right: 2px; margin-top: 0px !important; margin: 0px 2px; marker: none; mask-clip: border-box; 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content: normal; cursor: pointer; cx: 0px; cy: 0px; d: none; direction: ltr; display: block; fill: rgb(68, 71, 70); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(68, 71, 70) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: matrix(0.707107, -0.707107, 0.707107, 0.707107, 0, 0); transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"></mat-icon></button></div></td></tr><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Mengapa Accrued Expenses penting bagi <i style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Hotel Accounting?</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Penting untuk mematuhi <i style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">matching principle agar beban diakui pada periode yang sama dengan pendapatan terkait. Jika terlewat dicatat, laba hotel akan terlihat terlalu tinggi (<i style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">overstated) dan menyesatkan manajemen, terutama saat <i style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">peak season. </td></tr><tr style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><b style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Apa risiko pajak terbesar dari Accrued Expenses atas jasa di <i style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Perhotelan Indonesia?</td><td style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 1px solid; clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 8px 12px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><p style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px !important; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;"><span class="citation-39" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Risiko utamanya adalah PPh Pasal 23. Otoritas pajak dapat berargumen bahwa PPh Pasal 23 atas jasa (tarif 2%) sudah terutang saat hotel mencatat <i style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">Accrued Expense<span class="citation-39 citation-end-39" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto; border: 0px none rgb(27, 28, 29); clear: none; clip: auto; columns: auto; contain: none; container: none; content: normal; cursor: auto; cx: 0px; cy: 0px; d: none; direction: ltr; display: inline; fill: rgb(0, 0, 0); filter: none; flex: 0 1 auto; float: none; gap: normal; hyphens: manual; inset: auto; interactivity: auto; isolation: auto; line-height: 1.15; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px !important; margin: 0px; marker: none; mask-clip: border-box; mask-composite: add; mask-image: none; mask-mode: match-source; mask-origin: border-box; mask-repeat: repeat; mask-size: auto; mask: none; offset: normal; opacity: 1; order: 0; outline: rgb(27, 28, 29) none 0px; overlay: none; padding: 0px; page: auto; perspective: none; position: static; quotes: auto; r: 0px; resize: none; rotate: none; rx: auto; ry: auto; scale: none; speak: normal; stroke: none; transform: none; transition: all; translate: none; visibility: visible; x: 0px; y: 0px; zoom: 1;">, bukan saat pembayaran dilakukan, yang dapat memicu sanksi bunga atas keterlambatan penyetoran pajak. <source-footnote _nghost-ng-c911849040="" ng-version="0.0.0-PLACEHOLDER" style="animation: 0s ease 0s 1 normal none running none; appearance: none; background: none 0% 0% / auto repeat scroll padding-box border-box rgb(255, 255, 255); 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