{"id":185,"date":"2026-06-15T04:51:04","date_gmt":"2026-06-15T04:51:04","guid":{"rendered":"https:\/\/satu.ac.id\/pontianak\/?p=185"},"modified":"2026-07-21T04:51:35","modified_gmt":"2026-07-21T04:51:35","slug":"memahami-konsep-pengeluaran-dalam-akuntansi-dan-dampaknya-pada-laporan-keuangan","status":"publish","type":"post","link":"https:\/\/satu.ac.id\/pontianak\/blog\/2026\/06\/15\/memahami-konsep-pengeluaran-dalam-akuntansi-dan-dampaknya-pada-laporan-keuangan\/","title":{"rendered":"Memahami Konsep Pengeluaran dalam Akuntansi dan Dampaknya pada Laporan Keuangan"},"content":{"rendered":"<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Dalam dunia bisnis, setiap perusahaan pasti mengeluarkan sejumlah dana untuk menjalankan operasionalnya. Mulai dari membayar gaji karyawan, tagihan listrik, biaya pemasaran, hingga bunga pinjaman. Dalam akuntansi, seluruh aktivitas tersebut disebut <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">pengeluaran<\/span> dan harus dicatat dengan benar agar laporan keuangan mencerminkan kondisi perusahaan yang sebenarnya.<\/p>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pemahaman tentang pengeluaran sangat penting bagi mahasiswa akuntansi, pemilik usaha, maupun manajer keuangan karena kesalahan dalam mencatat pengeluaran dapat memengaruhi <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">laba perusahaan, posisi keuangan, dan arus kas<\/span>. Artikel ini akan membahas konsep pengeluaran dalam akuntansi sesuai dengan struktur pembahasan yang umum digunakan dalam perkuliahan dan praktik bisnis.<\/p>\n<div class=\"duPRdW_Divider\" data-w-component=\"divider\"><\/div>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"lg\">Apa yang Dimaksud dengan Pengeluaran dalam Akuntansi?<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Dalam akuntansi, <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">pengeluaran (expense)<\/span> adalah pengorbanan sumber daya ekonomi yang dilakukan perusahaan untuk memperoleh manfaat dalam menjalankan kegiatan usaha. Pengeluaran biasanya berupa kas yang dibayarkan atau kewajiban yang timbul akibat penggunaan barang atau jasa.<\/p>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran diakui sebagai <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">beban<\/span> ketika manfaat ekonominya telah digunakan dalam periode berjalan. Contohnya:<\/p>\n<ul class=\"Ck6QPa_List\" data-w-component=\"list\" data-w-variant=\"native-unordered\">\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">pembayaran gaji karyawan,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">biaya listrik dan air,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">biaya internet kantor,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">biaya transportasi,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">dan biaya promosi.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran ini akan dicatat dalam <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">laporan laba rugi<\/span> dan mengurangi laba perusahaan pada periode tersebut.<\/p>\n<div class=\"duPRdW_Divider\" data-w-component=\"divider\"><\/div>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"lg\">Perbedaan Pengeluaran (Expense) dan Biaya (Cost)<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Meskipun sering dianggap sama, istilah <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">expense<\/span> dan <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">cost<\/span> memiliki makna yang berbeda dalam akuntansi.<\/p>\n<div class=\"oVf2pG_TableContainer\" data-w-column-sizing=\"equal\" data-w-component=\"table-scroll\">\n<table class=\"oVf2pG_Table\" data-w-column-sizing=\"equal\" data-w-component=\"table\">\n<thead>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<th class=\"oVf2pG_Cell\" scope=\"col\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Aspek<\/p>\n<\/th>\n<th class=\"oVf2pG_Cell\" scope=\"col\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Expense (Pengeluaran)<\/p>\n<\/th>\n<th class=\"oVf2pG_Cell\" scope=\"col\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Cost (Biaya)<\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Tujuan<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Untuk periode berjalan<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Untuk memperoleh aset\/manfaat<\/p>\n<\/td>\n<\/tr>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pencatatan<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Laporan laba rugi<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Neraca (sebagai aset)<\/p>\n<\/td>\n<\/tr>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Dampak<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Langsung mengurangi laba<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Belum tentu mengurangi laba saat itu<\/p>\n<\/td>\n<\/tr>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Contoh<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Gaji, listrik, promosi<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pembelian mesin, kendaraan<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">Contoh sederhana<\/h3>\n<ul class=\"Ck6QPa_List\" data-w-component=\"list\" data-w-variant=\"native-unordered\">\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\"><span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">Membeli mesin produksi Rp100 juta<\/span> \u2192 dicatat sebagai <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">biaya\/aset tetap<\/span>.<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\"><span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">Membayar listrik Rp2 juta<\/span> \u2192 dicatat sebagai <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">pengeluaran\/beban listrik<\/span>.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Mesin akan memberikan manfaat selama beberapa tahun, sedangkan listrik hanya bermanfaat untuk periode berjalan.<\/p>\n<div class=\"duPRdW_Divider\" data-w-component=\"divider\"><\/div>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"lg\">Jenis-Jenis Pengeluaran dalam Akuntansi<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran dalam akuntansi umumnya dibagi menjadi dua kelompok utama.<\/p>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">Pengeluaran Operasional (Operating Expenses)<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran operasional adalah pengeluaran yang berkaitan langsung dengan aktivitas utama perusahaan.<\/p>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\"><span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">Contohnya:<\/span><\/p>\n<ul class=\"Ck6QPa_List\" data-w-component=\"list\" data-w-variant=\"native-unordered\">\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">gaji dan upah karyawan,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">biaya sewa kantor,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">biaya listrik dan air,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">biaya pemasaran dan iklan,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">biaya perlengkapan kantor,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">dan biaya transportasi operasional.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran ini terjadi secara rutin dan diperlukan agar perusahaan dapat menjalankan usahanya setiap hari.<\/p>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">Pengeluaran Non-Operasional<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran non-operasional adalah pengeluaran yang tidak berhubungan langsung dengan kegiatan utama perusahaan.<\/p>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\"><span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">Contohnya:<\/span><\/p>\n<ul class=\"Ck6QPa_List\" data-w-component=\"list\" data-w-variant=\"native-unordered\">\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">beban bunga pinjaman,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">kerugian penjualan aset,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">denda atau penalti,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">dan kerugian akibat selisih kurs.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Meskipun tidak terkait langsung dengan operasional, pengeluaran ini tetap memengaruhi laba bersih perusahaan.<\/p>\n<div class=\"duPRdW_Divider\" data-w-component=\"divider\"><\/div>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"lg\">Bagaimana Pengeluaran Dicatat dalam Akuntansi?<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pencatatan pengeluaran dilakukan menggunakan sistem <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">double entry<\/span> (pembukuan berpasangan). Setiap transaksi akan memengaruhi minimal dua akun.<\/p>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">Contoh pembayaran listrik Rp2.000.000<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\"><span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">Jurnal:<\/span><\/p>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Penjelasan:<\/p>\n<ul class=\"Ck6QPa_List\" data-w-component=\"list\" data-w-variant=\"native-unordered\">\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\"><span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">Beban Listrik<\/span> bertambah \u2192 dicatat di sisi <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">debit<\/span>.<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\"><span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">Kas<\/span> berkurang \u2192 dicatat di sisi <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">kredit<\/span>.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Jika pengeluaran belum dibayar, maka akun kas diganti dengan <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">Utang Beban<\/span>.<\/p>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">Contoh beban listrik yang belum dibayar<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pencatatan seperti ini mengikuti <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">basis akrual<\/span>, yaitu beban diakui saat terjadi, bukan saat kas dibayarkan.<\/p>\n<div class=\"duPRdW_Divider\" data-w-component=\"divider\"><\/div>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"lg\">Dampak Pengeluaran terhadap Laporan Keuangan<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran memengaruhi beberapa laporan keuangan sekaligus.<\/p>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">1. Laporan Laba Rugi<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran dicatat sebagai <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">beban<\/span> dan akan mengurangi laba perusahaan.<\/p>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\"><span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">Contoh:<\/span><\/p>\n<div class=\"oVf2pG_TableContainer\" data-w-column-sizing=\"equal\" data-w-component=\"table-scroll\">\n<table class=\"oVf2pG_Table\" data-w-column-sizing=\"equal\" data-w-component=\"table\">\n<thead>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pendapatan<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Rp50.000.000<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Total Pengeluaran<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">(Rp35.000.000)<\/p>\n<\/td>\n<\/tr>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-weight=\"semibold\" data-w-wrap=\"normal\">Laba Bersih<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-weight=\"semibold\" data-w-wrap=\"normal\">Rp15.000.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Semakin besar pengeluaran, semakin kecil laba bersih yang diperoleh perusahaan.<\/p>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">2. Neraca<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Jika pengeluaran dibayar tunai:<\/p>\n<ul class=\"Ck6QPa_List\" data-w-component=\"list\" data-w-variant=\"native-unordered\">\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\"><span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">Kas berkurang<\/span>.<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Tidak ada penambahan aset baru (untuk expense).<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Jika pengeluaran masih harus dibayar:<\/p>\n<ul class=\"Ck6QPa_List\" data-w-component=\"list\" data-w-variant=\"native-unordered\">\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">muncul <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">utang beban<\/span> pada sisi kewajiban.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">3. Laporan Arus Kas<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran operasional akan dicatat pada <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">arus kas aktivitas operasi<\/span> karena berkaitan dengan kegiatan utama perusahaan.<\/p>\n<div class=\"duPRdW_Divider\" data-w-component=\"divider\"><\/div>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"lg\">Contoh Pengeluaran dalam Bisnis Sehari-hari<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Berikut beberapa contoh pengeluaran yang sering terjadi pada usaha kecil maupun perusahaan besar:<\/p>\n<div class=\"oVf2pG_TableContainer\" data-w-column-sizing=\"equal\" data-w-component=\"table-scroll\">\n<table class=\"oVf2pG_Table\" data-w-column-sizing=\"equal\" data-w-component=\"table\">\n<thead>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<th class=\"oVf2pG_Cell\" scope=\"col\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Jenis Pengeluaran<\/p>\n<\/th>\n<th class=\"oVf2pG_Cell\" scope=\"col\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Contoh Nominal<\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Gaji karyawan<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Rp15.000.000<\/p>\n<\/td>\n<\/tr>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Listrik dan air<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Rp3.000.000<\/p>\n<\/td>\n<\/tr>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Internet kantor<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Rp800.000<\/p>\n<\/td>\n<\/tr>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Biaya iklan digital<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Rp5.000.000<\/p>\n<\/td>\n<\/tr>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Sewa kantor<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Rp10.000.000<\/p>\n<\/td>\n<\/tr>\n<tr class=\"oVf2pG_Row\" data-w-component=\"table-row\">\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Bunga pinjaman<\/p>\n<\/td>\n<td class=\"oVf2pG_Cell\" data-w-component=\"table-cell\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Rp2.500.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Seluruh pengeluaran tersebut harus didukung dengan <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">bukti transaksi<\/span> seperti invoice, kuitansi, atau bukti transfer agar dapat dipertanggungjawabkan dan diaudit.<\/p>\n<div class=\"duPRdW_Divider\" data-w-component=\"divider\"><\/div>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"lg\">Mengapa Pengelolaan Pengeluaran Itu Penting?<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengelolaan pengeluaran yang baik membantu perusahaan menjaga kesehatan keuangan dan meningkatkan profitabilitas.<\/p>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">1. Mengontrol Pemborosan<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Perusahaan dapat mengetahui pengeluaran mana yang terlalu besar dan mencari cara untuk menghemat biaya.<\/p>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">2. Menjaga Arus Kas<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Meskipun perusahaan memperoleh laba, arus kas bisa bermasalah jika pengeluaran tidak dikendalikan. Pengelolaan yang baik memastikan kas tetap tersedia untuk operasional.<\/p>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">3. Membantu Penyusunan Anggaran<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Data pengeluaran periode sebelumnya dapat digunakan untuk membuat <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">anggaran (budget)<\/span> yang lebih realistis.<\/p>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">4. Mendukung Pengambilan Keputusan<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Manajemen dapat menentukan strategi bisnis berdasarkan informasi pengeluaran, misalnya:<\/p>\n<ul class=\"Ck6QPa_List\" data-w-component=\"list\" data-w-variant=\"native-unordered\">\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">mengurangi biaya pemasaran yang kurang efektif,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">menegosiasikan ulang biaya sewa,<\/p>\n<\/div>\n<\/li>\n<li class=\"v9V1QG_Item\" data-w-component=\"list-item\">\n<div class=\"ac5DTa_Box v9V1QG_Content\" data-w-direction=\"col\" data-w-auto-spacing=\"\" data-w-list-content=\"\">\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">atau berinvestasi pada teknologi yang lebih efisien.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"md\">5. Memudahkan Pelaporan Pajak<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pencatatan pengeluaran yang rapi akan memudahkan perusahaan dalam menghitung <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">beban yang dapat dikurangkan secara fiskal<\/span> dan mengurangi risiko kesalahan pelaporan pajak.<\/p>\n<div class=\"duPRdW_Divider\" data-w-component=\"divider\"><\/div>\n<h3 class=\"XYd-Qa_Headline\" data-w-component=\"title\" data-w-weight=\"semibold\" data-w-size=\"lg\">Penutup<\/h3>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran dalam akuntansi merupakan bagian penting dari aktivitas bisnis yang harus dipahami dan dicatat secara tepat. Pengeluaran berbeda dengan biaya karena pengeluaran langsung diakui sebagai beban periode berjalan, sedangkan biaya dapat dicatat terlebih dahulu sebagai aset.<\/p>\n<p class=\"zlAe0W_TextBase zlAe0W_Text\" data-w-component=\"text\" data-w-wrap=\"normal\">Pengeluaran operasional dan non-operasional memiliki dampak langsung terhadap <span class=\"zlAe0W_TextBase zlAe0W_Text rFU14q_Emphasis\" data-w-component=\"bold\" data-w-default-strong=\"\" data-w-inline=\"\" data-w-wrap=\"normal\">laporan laba rugi, neraca, dan arus kas<\/span>. Oleh karena itu, pengelolaan pengeluaran yang baik sangat penting untuk menjaga profitabilitas, mengontrol arus kas, dan mendukung pengambilan keputusan manajemen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dalam dunia bisnis, setiap perusahaan pasti mengeluarkan sejumlah dana untuk menjalankan operasionalnya. Mulai dari membayar gaji karyawan, tagihan listrik, biaya pemasaran, hingga bunga pinjaman. Dalam akuntansi, seluruh aktivitas tersebut disebut pengeluaran dan harus dicatat dengan benar agar laporan keuangan mencerminkan kondisi perusahaan yang sebenarnya. Pemahaman tentang pengeluaran sangat penting bagi mahasiswa akuntansi, pemilik usaha, maupun [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":186,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,3],"tags":[],"class_list":["post-185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-berita"],"_links":{"self":[{"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/posts\/185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/comments?post=185"}],"version-history":[{"count":1,"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/posts\/185\/revisions"}],"predecessor-version":[{"id":187,"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/posts\/185\/revisions\/187"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/media\/186"}],"wp:attachment":[{"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/media?parent=185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/categories?post=185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/satu.ac.id\/pontianak\/wp-json\/wp\/v2\/tags?post=185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}