{"id":3384,"date":"2026-09-02T11:17:21","date_gmt":"2026-09-02T04:17:21","guid":{"rendered":"https:\/\/www.ciputra.ac.id\/acc\/?p=3384"},"modified":"2026-09-24T22:18:42","modified_gmt":"2026-09-24T15:18:42","slug":"pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya","status":"publish","type":"post","link":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/","title":{"rendered":"Pencatatan Jurnal Umum: Panduan Lengkap dan Cara Pembuatannya"},"content":{"rendered":"<p><a ref=\"magnificPopup\" href=\"https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3385\" src=\"https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya.jpg\" alt=\"Pencatatan Jurnal Umum\" width=\"800\" height=\"533\" srcset=\"https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya.jpg 800w, https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-300x200.jpg 300w, https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-400x267.jpg 400w, https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-200x133.jpg 200w, https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-100x67.jpg 100w, https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-75x50.jpg 75w, https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-50x33.jpg 50w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<p data-path-to-node=\"7\">Pencatatan jurnal umum adalah tahapan awal dalam siklus akuntansi yang berfungsi mencatat setiap transaksi keuangan perusahaan secara kronologis berdasarkan bukti transaksi yang sah. Solusi utama untuk melakukan pencatatan yang benar bertumpu pada pemahaman aturan saldo normal debit dan kredit serta penerapannya pada persamaan dasar akuntansi (Aset = Kewajiban + Ekuitas).<\/p>\n<p data-path-to-node=\"8\">Pencatatan yang tertata dan bebas kesalahan menjadi fondasi penting sebelum melakukan posting ke buku besar serta penyusunan laporan keuangan perusahaan.<\/p>\n<h2 data-path-to-node=\"10\"><b data-path-to-node=\"10\" data-index-in-node=\"0\">Mengapa Pencatatan Jurnal Umum Sangat Krusial?<\/b><\/h2>\n<p data-path-to-node=\"11\">Jurnal umum bertindak sebagai catatan historis pertama yang merekam seluruh aktivitas finansial bisnis secara terperinci.<\/p>\n<ul data-path-to-node=\"12\">\n<li>\n<p data-path-to-node=\"12,0,0\"><b data-path-to-node=\"12,0,0\" data-index-in-node=\"0\">Menjaga Keseimbangan Keuangan:<\/b> Memastikan setiap pencatatan memenuhi prinsip tata buku berpasangan (<i data-path-to-node=\"12,0,0\" data-index-in-node=\"100\">double-entry system<\/i>) di mana jumlah debit selalu sama dengan kredit.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,1,0\"><b data-path-to-node=\"12,1,0\" data-index-in-node=\"0\">Mencegah Potensi Human Error:<\/b> Meminimalisir risiko transaksi ganda, transaksi yang terlewat, atau kesalahan pengkategorian akun sejak dini.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,2,0\"><b data-path-to-node=\"12,2,0\" data-index-in-node=\"0\">Menyediakan Catatan Kronologis:<\/b> Memudahkan penelusuran riwayat transaksi berdasarkan urutan tanggal kejadian secara sistematis.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,3,0\"><b data-path-to-node=\"12,3,0\" data-index-in-node=\"0\">Mempermudah Verifikasi dan Audit:<\/b> Menyediakan referensi silang yang jelas antara catatan pembukuan dengan bukti transaksi fisik maupun digital.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"14\"><b data-path-to-node=\"14\" data-index-in-node=\"0\">Aturan Saldo Normal Akun (Debit vs. Kredit)<\/b><\/h2>\n<p data-path-to-node=\"15\">Sebelum membuat entri jurnal, kuasai aturan penambahan dan pengurangan saldo pada masing-masing kelompok akun berikut:<\/p>\n<table data-path-to-node=\"16\">\n<thead>\n<tr>\n<td><strong>Kelompok Akun<\/strong><\/td>\n<td><strong>Penambahan dimasukkan ke<\/strong><\/td>\n<td><strong>Pengurangan dimasukkan ke<\/strong><\/td>\n<td><strong>Saldo Normal<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span data-path-to-node=\"16,1,0,0\"><b data-path-to-node=\"16,1,0,0\" data-index-in-node=\"0\">Aset (Aktiva)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"16,1,1,0\">Debit<\/span><\/td>\n<td><span data-path-to-node=\"16,1,2,0\">Kredit<\/span><\/td>\n<td><span data-path-to-node=\"16,1,3,0\">Debit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"16,2,0,0\"><b data-path-to-node=\"16,2,0,0\" data-index-in-node=\"0\">Beban (Expense)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"16,2,1,0\">Debit<\/span><\/td>\n<td><span data-path-to-node=\"16,2,2,0\">Kredit<\/span><\/td>\n<td><span data-path-to-node=\"16,2,3,0\">Debit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"16,3,0,0\"><b data-path-to-node=\"16,3,0,0\" data-index-in-node=\"0\">Kewajiban (Utang)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"16,3,1,0\">Kredit<\/span><\/td>\n<td><span data-path-to-node=\"16,3,2,0\">Debit<\/span><\/td>\n<td><span data-path-to-node=\"16,3,3,0\">Kredit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"16,4,0,0\"><b data-path-to-node=\"16,4,0,0\" data-index-in-node=\"0\">Ekuitas (Modal)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"16,4,1,0\">Kredit<\/span><\/td>\n<td><span data-path-to-node=\"16,4,2,0\">Debit<\/span><\/td>\n<td><span data-path-to-node=\"16,4,3,0\">Kredit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"16,5,0,0\"><b data-path-to-node=\"16,5,0,0\" data-index-in-node=\"0\">Pendapatan (Revenue)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"16,5,1,0\">Kredit<\/span><\/td>\n<td><span data-path-to-node=\"16,5,2,0\">Debit<\/span><\/td>\n<td><span data-path-to-node=\"16,5,3,0\">Kredit<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 data-path-to-node=\"18\"><b data-path-to-node=\"18\" data-index-in-node=\"0\">5 Langkah Praktis Melakukan Pencatatan Jurnal Umum<\/b><\/h2>\n<p data-path-to-node=\"19\">Untuk mencatat transaksi keuangan secara akurat, jalankan tahapan berikut:<\/p>\n<p data-path-to-node=\"20\"><b data-path-to-node=\"20\" data-index-in-node=\"0\">1. Kumpulkan dan Analisis Bukti Transaksi<\/b><\/p>\n<p data-path-to-node=\"20\">Periksa keabsahan dokumen pendukung seperti kuitansi, nota, faktur, atau bukti transfer bank sebelum dicatat.<\/p>\n<p data-path-to-node=\"21\"><b data-path-to-node=\"21\" data-index-in-node=\"0\">2. Identifikasi Akun yang Terpengaruh<\/b><\/p>\n<p data-path-to-node=\"21\">Tentukan minimal dua akun yang terlibat dalam transaksi tersebut (misal: Kas, Piutang, Peralatan, atau Pendapatan).<\/p>\n<p data-path-to-node=\"22\"><b data-path-to-node=\"22\" data-index-in-node=\"0\">3. Tentukan Posisi Debit dan Kredit<\/b><\/p>\n<p data-path-to-node=\"22\">Gunakan aturan saldo normal untuk menentukan akun mana yang bertambah\/berkurang di posisi debit atau kredit.<\/p>\n<p data-path-to-node=\"23\"><b data-path-to-node=\"23\" data-index-in-node=\"0\">4. Catat Transaksi Secara Kronologis<\/b><\/p>\n<p data-path-to-node=\"23\">Masukkan tanggal, nama akun yang terpengaruh, posisi nilai nominal debit\/kredit, serta keterangan singkat transaksi ke dalam tabel jurnal umum.<\/p>\n<p data-path-to-node=\"24\"><b data-path-to-node=\"24\" data-index-in-node=\"0\">5. Pastikan Keseimbangan Total (<i data-path-to-node=\"24\" data-index-in-node=\"32\">Balancing<\/i>)<\/b><\/p>\n<p data-path-to-node=\"24\">Hitung total nilai kolom debit dan kredit di akhir periode; kedua kolom wajib menunjukkan angka yang sama persis.<\/p>\n<h2 data-path-to-node=\"26\"><b data-path-to-node=\"26\" data-index-in-node=\"0\">Contoh Format dan Pencatatan Jurnal Umum<\/b><\/h2>\n<p data-path-to-node=\"27\">Berikut adalah gambaran ringkas pencatatan transaksi sederhana (misal: Pembelian peralatan kantor secara tunai sebesar Rp2.000.000 pada tanggal 10 Januari):<\/p>\n<table data-path-to-node=\"28\">\n<thead>\n<tr>\n<td><strong>Tanggal<\/strong><\/td>\n<td><strong>Nama Akun &amp; Keterangan<\/strong><\/td>\n<td><strong>Ref<\/strong><\/td>\n<td><strong>Debit (Rp)<\/strong><\/td>\n<td><strong>Kredit (Rp)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span data-path-to-node=\"28,1,0,0\"><b data-path-to-node=\"28,1,0,0\" data-index-in-node=\"0\">10\/01\/2026<\/b><\/span><\/td>\n<td><span data-path-to-node=\"28,1,1,0\">Peralatan Kantor<\/span><\/td>\n<td><span data-path-to-node=\"28,1,2,0\">121<\/span><\/td>\n<td><span data-path-to-node=\"28,1,3,0\">2.000.000<\/span><\/td>\n<td><span data-path-to-node=\"28,1,4,0\">&#8211;<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span data-path-to-node=\"28,2,1,0\">Kas<\/span><\/td>\n<td><span data-path-to-node=\"28,2,2,0\">111<\/span><\/td>\n<td><span data-path-to-node=\"28,2,3,0\">&#8211;<\/span><\/td>\n<td><span data-path-to-node=\"28,2,4,0\">2.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"28,3,0,0\"><i data-path-to-node=\"28,3,0,0\" data-index-in-node=\"0\">(Pembelian peralatan kantor tunai)<\/i><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 data-path-to-node=\"30\"><b data-path-to-node=\"30\" data-index-in-node=\"0\">Tips Menghindari Kesalahan Saat Mencatat Jurnal<\/b><\/h2>\n<ul data-path-to-node=\"31\">\n<li>\n<p data-path-to-node=\"31,0,0\"><b data-path-to-node=\"31,0,0\" data-index-in-node=\"0\">Selalu Lampirkan Keterangan Ringkas:<\/b> Berikan penjelasan singkat di bawah entri akun agar maksud transaksi mudah dipahami saat proses verifikasi.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"31,1,0\"><b data-path-to-node=\"31,1,0\" data-index-in-node=\"0\">Gunakan Kode Akun (<i data-path-to-node=\"31,1,0\" data-index-in-node=\"19\">Chart of Accounts\/COA<\/i>):<\/b> Cantumkan nomor referensi akun untuk mempercepat proses pemindahan data (<i data-path-to-node=\"31,1,0\" data-index-in-node=\"116\">posting<\/i>) ke buku besar.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"31,2,0\"><b data-path-to-node=\"31,2,0\" data-index-in-node=\"0\">Rutin Melakukan Rekonsiliasi:<\/b> Cocokkan catatan jurnal secara berkala dengan rekening koran bank atau fisik uang kas secara periodik.<\/p>\n<\/li>\n<\/ul>\n<p>baca juga: <a href=\"https:\/\/www.ciputra.ac.id\/acc\/jenis-laporan-keuangan-pengertian-fungsi-dan-komponen-utamanya\/\">Jenis Laporan Keuangan: Pengertian, Fungsi, dan Komponen Utamanya<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pencatatan jurnal umum adalah tahapan awal dalam siklus akuntansi yang berfungsi mencatat setiap transaksi keuangan perusahaan secara kronologis berdasarkan bukti transaksi yang sah. Solusi utama untuk melakukan pencatatan yang benar bertumpu pada pemahaman aturan saldo normal debit dan kredit serta penerapannya pada persamaan dasar akuntansi (Aset = Kewajiban + Ekuitas). Pencatatan yang tertata dan bebas&#8230;<\/p>\n","protected":false},"author":11,"featured_media":3387,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-latest-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pencatatan Jurnal Umum: Panduan dan Cara Pembuatannya<\/title>\n<meta name=\"description\" content=\"Pencatatan jurnal umum adalah tahapan awal dalam siklus akuntansi yang berfungsi mencatat setiap transaksi keuangan perusahaan\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pencatatan Jurnal Umum: Panduan dan Cara Pembuatannya\" \/>\n<meta property=\"og:description\" content=\"Pencatatan jurnal umum adalah tahapan awal dalam siklus akuntansi yang berfungsi mencatat setiap transaksi keuangan perusahaan\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/\" \/>\n<meta property=\"og:site_name\" content=\"Program Studi Akuntansi Universitas Ciputra Surabaya\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-02T04:17:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-24T15:18:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-6ab53e545b486.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ardtech\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"ardtech\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/\"},\"author\":{\"name\":\"ardtech\",\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/#\\\/schema\\\/person\\\/d24c7eb5de423a70b43c3e9d109632b7\"},\"headline\":\"Pencatatan Jurnal Umum: Panduan Lengkap dan Cara Pembuatannya\",\"datePublished\":\"2026-09-02T04:17:21+00:00\",\"dateModified\":\"2026-09-24T15:18:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/\"},\"wordCount\":459,\"publisher\":{\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/static.uc.ac.id\\\/acc\\\/2026\\\/09\\\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-6ab53e545b486.jpg\",\"articleSection\":[\"Latest News\"],\"inLanguage\":\"id\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/\",\"url\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/\",\"name\":\"Pencatatan Jurnal Umum: Panduan dan Cara Pembuatannya\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/static.uc.ac.id\\\/acc\\\/2026\\\/09\\\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-6ab53e545b486.jpg\",\"datePublished\":\"2026-09-02T04:17:21+00:00\",\"dateModified\":\"2026-09-24T15:18:42+00:00\",\"description\":\"Pencatatan jurnal umum adalah tahapan awal dalam siklus akuntansi yang berfungsi mencatat setiap transaksi keuangan perusahaan\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/#breadcrumb\"},\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/#primaryimage\",\"url\":\"https:\\\/\\\/static.uc.ac.id\\\/acc\\\/2026\\\/09\\\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-6ab53e545b486.jpg\",\"contentUrl\":\"https:\\\/\\\/static.uc.ac.id\\\/acc\\\/2026\\\/09\\\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-6ab53e545b486.jpg\",\"width\":300,\"height\":300},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pencatatan Jurnal Umum: Panduan Lengkap dan Cara Pembuatannya\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/#website\",\"url\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/\",\"name\":\"Program Studi Akuntansi Universitas Ciputra Surabaya\",\"description\":\"Program Studi Akuntansi Universitas Ciputra Surabaya\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"id\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/#organization\",\"name\":\"Universitas Ciputra\",\"url\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.uc.ac.id\\\/acc\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/UC-HORIZONTAL-LOGO-WHITE21.png\",\"contentUrl\":\"https:\\\/\\\/www.uc.ac.id\\\/acc\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/UC-HORIZONTAL-LOGO-WHITE21.png\",\"width\":266,\"height\":46,\"caption\":\"Universitas Ciputra\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/#\\\/schema\\\/person\\\/d24c7eb5de423a70b43c3e9d109632b7\",\"name\":\"ardtech\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/777d8f1135a5f87904da88c788eb66994b255320bdea4dadd595c846af3eb794?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/777d8f1135a5f87904da88c788eb66994b255320bdea4dadd595c846af3eb794?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/777d8f1135a5f87904da88c788eb66994b255320bdea4dadd595c846af3eb794?s=96&d=mm&r=g\",\"caption\":\"ardtech\"},\"url\":\"https:\\\/\\\/www.ciputra.ac.id\\\/acc\\\/author\\\/ardtech\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pencatatan Jurnal Umum: Panduan dan Cara Pembuatannya","description":"Pencatatan jurnal umum adalah tahapan awal dalam siklus akuntansi yang berfungsi mencatat setiap transaksi keuangan perusahaan","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/","og_locale":"id_ID","og_type":"article","og_title":"Pencatatan Jurnal Umum: Panduan dan Cara Pembuatannya","og_description":"Pencatatan jurnal umum adalah tahapan awal dalam siklus akuntansi yang berfungsi mencatat setiap transaksi keuangan perusahaan","og_url":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/","og_site_name":"Program Studi Akuntansi Universitas Ciputra Surabaya","article_published_time":"2026-09-02T04:17:21+00:00","article_modified_time":"2026-09-24T15:18:42+00:00","og_image":[{"width":300,"height":300,"url":"https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-6ab53e545b486.jpg","type":"image\/jpeg"}],"author":"ardtech","twitter_card":"summary_large_image","twitter_misc":{"Ditulis oleh":"ardtech","Estimasi waktu membaca":"3 menit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/#article","isPartOf":{"@id":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/"},"author":{"name":"ardtech","@id":"https:\/\/www.ciputra.ac.id\/acc\/#\/schema\/person\/d24c7eb5de423a70b43c3e9d109632b7"},"headline":"Pencatatan Jurnal Umum: Panduan Lengkap dan Cara Pembuatannya","datePublished":"2026-09-02T04:17:21+00:00","dateModified":"2026-09-24T15:18:42+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/"},"wordCount":459,"publisher":{"@id":"https:\/\/www.ciputra.ac.id\/acc\/#organization"},"image":{"@id":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/#primaryimage"},"thumbnailUrl":"https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-6ab53e545b486.jpg","articleSection":["Latest News"],"inLanguage":"id"},{"@type":"WebPage","@id":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/","url":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/","name":"Pencatatan Jurnal Umum: Panduan dan Cara Pembuatannya","isPartOf":{"@id":"https:\/\/www.ciputra.ac.id\/acc\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/#primaryimage"},"image":{"@id":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/#primaryimage"},"thumbnailUrl":"https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-6ab53e545b486.jpg","datePublished":"2026-09-02T04:17:21+00:00","dateModified":"2026-09-24T15:18:42+00:00","description":"Pencatatan jurnal umum adalah tahapan awal dalam siklus akuntansi yang berfungsi mencatat setiap transaksi keuangan perusahaan","breadcrumb":{"@id":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/#breadcrumb"},"inLanguage":"id","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/"]}]},{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/#primaryimage","url":"https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-6ab53e545b486.jpg","contentUrl":"https:\/\/static.uc.ac.id\/acc\/2026\/09\/Pencatatan-Jurnal-Umum-Panduan-Lengkap-dan-Cara-Pembuatannya-6ab53e545b486.jpg","width":300,"height":300},{"@type":"BreadcrumbList","@id":"https:\/\/www.ciputra.ac.id\/acc\/pencatatan-jurnal-umum-panduan-lengkap-dan-cara-pembuatannya\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.ciputra.ac.id\/acc\/"},{"@type":"ListItem","position":2,"name":"Pencatatan Jurnal Umum: Panduan Lengkap dan Cara Pembuatannya"}]},{"@type":"WebSite","@id":"https:\/\/www.ciputra.ac.id\/acc\/#website","url":"https:\/\/www.ciputra.ac.id\/acc\/","name":"Program Studi Akuntansi Universitas Ciputra Surabaya","description":"Program Studi Akuntansi Universitas Ciputra Surabaya","publisher":{"@id":"https:\/\/www.ciputra.ac.id\/acc\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ciputra.ac.id\/acc\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"id"},{"@type":"Organization","@id":"https:\/\/www.ciputra.ac.id\/acc\/#organization","name":"Universitas Ciputra","url":"https:\/\/www.ciputra.ac.id\/acc\/","logo":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.ciputra.ac.id\/acc\/#\/schema\/logo\/image\/","url":"https:\/\/www.uc.ac.id\/acc\/wp-content\/uploads\/2018\/03\/UC-HORIZONTAL-LOGO-WHITE21.png","contentUrl":"https:\/\/www.uc.ac.id\/acc\/wp-content\/uploads\/2018\/03\/UC-HORIZONTAL-LOGO-WHITE21.png","width":266,"height":46,"caption":"Universitas Ciputra"},"image":{"@id":"https:\/\/www.ciputra.ac.id\/acc\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.ciputra.ac.id\/acc\/#\/schema\/person\/d24c7eb5de423a70b43c3e9d109632b7","name":"ardtech","image":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/secure.gravatar.com\/avatar\/777d8f1135a5f87904da88c788eb66994b255320bdea4dadd595c846af3eb794?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/777d8f1135a5f87904da88c788eb66994b255320bdea4dadd595c846af3eb794?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/777d8f1135a5f87904da88c788eb66994b255320bdea4dadd595c846af3eb794?s=96&d=mm&r=g","caption":"ardtech"},"url":"https:\/\/www.ciputra.ac.id\/acc\/author\/ardtech\/"}]}},"_links":{"self":[{"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/posts\/3384","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/comments?post=3384"}],"version-history":[{"count":1,"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/posts\/3384\/revisions"}],"predecessor-version":[{"id":3389,"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/posts\/3384\/revisions\/3389"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/media\/3387"}],"wp:attachment":[{"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/media?parent=3384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/categories?post=3384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ciputra.ac.id\/acc\/wp-json\/wp\/v2\/tags?post=3384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}