{"id":5406,"date":"2026-10-24T22:00:00","date_gmt":"2026-10-24T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5406"},"modified":"2026-10-24T22:00:00","modified_gmt":"2026-10-24T22:00:00","slug":"siklus-akuntansi","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/siklus-akuntansi\/","title":{"rendered":"Siklus Akuntansi: Jurnal Umum, Buku Besar, Neraca Saldo, hingga Laporan Keuangan"},"content":{"rendered":"<p><strong>Siklus akuntansi adalah urutan langkah untuk mengubah transaksi menjadi laporan keuangan: bukti transaksi, jurnal umum, buku besar, neraca saldo, jurnal penyesuaian, laporan keuangan, dan jurnal penutup.<\/strong> Siklus ini berulang setiap periode, biasanya bulanan dan tahunan.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07.jpg\" alt=\"Grafik di atas kertas dengan penggaris dan pena, ilustrasi siklus akuntansi\" class=\"aligncenter size-large wp-image-5381\" width=\"735\" height=\"490\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07.jpg 1600w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-300x200.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-1024x683.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-768x512.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-1536x1024.jpg 1536w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalsatu.id\/blog\/siklus-akuntansi\/#Tahapan_Siklus_Akuntansi\" >Tahapan Siklus Akuntansi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalsatu.id\/blog\/siklus-akuntansi\/#Contoh_Jurnal_Umum\" >Contoh Jurnal Umum<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalsatu.id\/blog\/siklus-akuntansi\/#Tips_Menjalankan_Siklus\" >Tips Menjalankan Siklus<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalsatu.id\/blog\/siklus-akuntansi\/#Pertanyaan_yang_Sering_Diajukan\" >Pertanyaan yang Sering Diajukan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalsatu.id\/blog\/siklus-akuntansi\/#Apa_itu_siklus_akuntansi\" >Apa itu siklus akuntansi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalsatu.id\/blog\/siklus-akuntansi\/#Apa_beda_jurnal_umum_dan_buku_besar\" >Apa beda jurnal umum dan buku besar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/siklus-akuntansi\/#Kapan_jurnal_penyesuaian_dibuat\" >Kapan jurnal penyesuaian dibuat?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalsatu.id\/blog\/siklus-akuntansi\/#Apa_fungsi_neraca_saldo\" >Apa fungsi neraca saldo?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tahapan_Siklus_Akuntansi\"><\/span>Tahapan Siklus Akuntansi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Tahap<\/th>\n<th>Isi<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1. Bukti transaksi<\/td>\n<td>Nota, invoice, kuitansi, bukti transfer<\/td>\n<\/tr>\n<tr>\n<td>2. Jurnal umum<\/td>\n<td>Mencatat transaksi dengan debit dan kredit<\/td>\n<\/tr>\n<tr>\n<td>3. Buku besar<\/td>\n<td>Mengelompokkan jurnal per akun<\/td>\n<\/tr>\n<tr>\n<td>4. Neraca saldo<\/td>\n<td>Daftar saldo semua akun untuk cek keseimbangan<\/td>\n<\/tr>\n<tr>\n<td>5. Jurnal penyesuaian<\/td>\n<td>Mencatat penyusutan, biaya dibayar di muka, akrual<\/td>\n<\/tr>\n<tr>\n<td>6. Laporan keuangan<\/td>\n<td>Laba rugi, perubahan ekuitas, neraca, arus kas, catatan<\/td>\n<\/tr>\n<tr>\n<td>7. Jurnal penutup<\/td>\n<td>Menutup akun pendapatan dan beban ke laba ditahan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Contoh_Jurnal_Umum\"><\/span>Contoh Jurnal Umum<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Tanggal<\/th>\n<th>Akun<\/th>\n<th>Debit<\/th>\n<th>Kredit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2 Okt<\/td>\n<td>Kas<\/td>\n<td>Rp10.000.000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>   Pendapatan jasa<\/td>\n<td><\/td>\n<td>Rp10.000.000<\/td>\n<\/tr>\n<tr>\n<td>5 Okt<\/td>\n<td>Beban sewa<\/td>\n<td>Rp3.000.000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>   Kas<\/td>\n<td><\/td>\n<td>Rp3.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tips_Menjalankan_Siklus\"><\/span>Tips Menjalankan Siklus<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Gunakan bagan akun (chart of accounts) yang konsisten.<\/li>\n<li>Lakukan jurnal penyesuaian setiap akhir bulan.<\/li>\n<li>Gunakan software akuntansi agar buku besar dan laporan tersusun otomatis.<\/li>\n<\/ul>\n<p>PT umumnya menyusun laporan keuangan berdasarkan SAK Entitas Privat (SAK EP) yang berlaku sejak 1 Januari 2025 menggantikan SAK ETAP, sedangkan usaha mikro dan kecil dapat memakai SAK EMKM.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pertanyaan_yang_Sering_Diajukan\"><\/span>Pertanyaan yang Sering Diajukan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Apa_itu_siklus_akuntansi\"><\/span>Apa itu siklus akuntansi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Urutan langkah pencatatan dari bukti transaksi hingga laporan keuangan dan jurnal penutup.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_beda_jurnal_umum_dan_buku_besar\"><\/span>Apa beda jurnal umum dan buku besar?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Jurnal umum mencatat transaksi secara kronologis, buku besar mengelompokkannya per akun.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kapan_jurnal_penyesuaian_dibuat\"><\/span>Kapan jurnal penyesuaian dibuat?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Di akhir periode untuk mencatat penyusutan, akrual, dan biaya dibayar di muka.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_fungsi_neraca_saldo\"><\/span>Apa fungsi neraca saldo?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Memastikan total debit dan kredit seimbang sebelum menyusun laporan keuangan.<\/p>\n<div class=\"ls-cta\" style=\"border-left:4px solid #0d6efd;background:#f3f7ff;padding:16px 20px;margin:28px 0;border-radius:6px\">\n<p style=\"margin:0 0 8px\"><strong>Butuh Pembukuan yang Rapi?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu menyusun pembukuan, laporan keuangan, dan pelaporan pajak perusahaan Anda. Lihat paketnya di <a href=\"https:\/\/legalsatu.id\/jasa-pajak\">layanan jasa pajak LegalSatu<\/a>.<\/p>\n<p style=\"margin:0\"><a href=\"https:\/\/wa.me\/6285218089300?text=Halo%20Admin%20LegalSatu.%20Saya%20ingin%20bantuan%20pembukuan%20dan%20siklus%20akuntansi.%20Saya%20lihat%20dari%20artikel%20blog%20legalsatu.id\"><strong>Konsultasi gratis via WhatsApp<\/strong><\/a> atau lihat seluruh <a href=\"https:\/\/legalsatu.id\/\">layanan LegalSatu<\/a>.<\/p>\n<\/div>\n<div class=\"ls-terkait\">\n<p><strong>Artikel Terkait:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-perseroan-terbatas\/\">Laporan Keuangan Perseroan Terbatas<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/apa-itu-laba-ditahan\/\">Apa Itu Laba Ditahan<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-laba-bersih\/\">Cara Menghitung Laba Bersih<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan Standar Akuntansi Keuangan Entitas Privat (SAK EP) dan SAK EMKM, per September 2026. Regulasi dan praktik di lapangan dapat berubah atau berbeda antar daerah. Untuk kebutuhan hukum spesifik bisnis Anda, konsultasikan dengan tim legal LegalSatu.<\/p>\n<\/blockquote>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Apa itu siklus akuntansi?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Urutan langkah pencatatan dari bukti transaksi hingga laporan keuangan dan jurnal penutup.\"}}, {\"@type\": \"Question\", \"name\": \"Apa beda jurnal umum dan buku besar?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Jurnal umum mencatat transaksi secara kronologis, buku besar mengelompokkannya per akun.\"}}, {\"@type\": \"Question\", \"name\": \"Kapan jurnal penyesuaian dibuat?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Di akhir periode untuk mencatat penyusutan, akrual, dan biaya dibayar di muka.\"}}, {\"@type\": \"Question\", \"name\": \"Apa fungsi neraca saldo?\", \"acceptedAnswer\": {\"@type\": 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