https://www.willfitness.id/assets/FinanceLearn-Chiipl3N.js

1import{u as d,r as c,j as e}from"./index-BQMq430i.js";import{S as x}from"./SEOHead-As_b_QYN.js";import{B as o}from"./button-BsvbXC3d.js";import{P as m}from"./PageTransition-CqrpBRDM.js";import{W as p}from"./WillfitnessLogo-B1Ge6T8W.js";import{A as h}from"./arrow-left-BNv2RhX0.js";import"./index-DM5PHXEV.js";function y(){var i;const t=d(),[s,r]=c.useState("financial-standards"),n=[{id:"financial-standards",title:"Standar & Kebijakan Akuntansi",content:e.jsxs("div",{className:"space-y-6",children:[e.jsxs("div",{children:[e.jsx("h2",{className:"text-xl font-bold text-white mb-2",children:"Standar & Kebijakan Pelaporan Keuangan"}),e.jsx("p",{className:"text-zinc-400 text-sm leading-relaxed",children:"WillFitness menerapkan standar pelaporan keuangan internasional (IFRS) dan nasional (PSAK) secara konsisten untuk menjamin kepatuhan regulasi perpajakan serta akurasi audit eksternal."})]}),e.jsxs("div",{className:"space-y-4",children:[e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e] space-y-3",children:[e.jsxs("div",{className:"flex items-center gap-2",children:[e.jsx("span",{className:"text-[10px] px-2.5 py-0.5 rounded-full bg-blue-500/10 border border-blue-500/20 text-blue-400 font-bold uppercase tracking-wider",children:"IFRS 15 / PSAK 72"}),e.jsx("h3",{className:"font-semibold text-white text-sm",children:"Pengakuan Pendapatan (Revenue Recognition)"})]}),e.jsxs("p",{className:"text-zinc-400 text-xs leading-relaxed",children:["Pendapatan dari keanggotaan GMS & bundling diakui secara penuh pada ",e.jsx("strong",{children:"tanggal transaksi diselesaikan secara berhasil (Completed)"}),". Untuk pencatatan manual (",e.jsx("em",{children:"manual entries"}),"), pendapatan diakui berdasarkan ",e.jsx("strong",{children:"prinsip akrual periode berjalan"}),", di mana pengakuan dicatat pada periode terjadinya penyerahan jasa terlepas dari kapan kas diterima."]})]}),e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e] space-y-3",children:[e.jsxs("div",{className:"flex items-center gap-2",children:[e.jsx("span",{className:"text-[10px] px-2.5 py-0.5 rounded-full bg-emerald-500/10 border border-emerald-500/20 text-emerald-400 font-bold uppercase tracking-wider",children:"Matching Principle"}),e.jsx("h3",{className:"font-semibold text-white text-sm",children:"Prinsip Penandingan Beban"})]}),e.jsxs("p",{className:"text-zinc-400 text-xs leading-relaxed",children:["Harga Pokok Penjualan (COGS) dan Pengeluaran Operasional (OPEX) dipetakan secara langsung ke unit bisnis atau lokasi cabang terjadinya biaya tersebut menggunakan segmentasi kode akun ",e.jsx("code",{children:"operating_expenses"}),". Hal ini menjamin setiap beban dapat ditandingkan secara adekuat dengan pendapatan terkait di masing-masing cabang untuk analisis profitabilitas yang akurat."]})]}),e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e] space-y-3",children:[e.jsxs("div",{className:"flex items-center gap-2",children:[e.jsx("span",{className:"text-[10px] px-2.5 py-0.5 rounded-full bg-indigo-500/10 border border-indigo-500/20 text-indigo-400 font-bold uppercase tracking-wider",children:"IAS 16 / PSAK 16"}),e.jsx("h3",{className:"font-semibold text-white text-sm",children:"Kebijakan Depresiasi CAPEX"})]}),e.jsxs("p",{className:"text-zinc-400 text-xs leading-relaxed",children:["Setiap aset barang modal (CAPEX) didepresiasikan menggunakan ",e.jsxs("strong",{children:["metode garis lurus (",e.jsx("em",{children:"straight-line method"}),")"]})," selama masa manfaat ",e.jsx("strong",{children:"5 tahun (60 bulan)"})," tanpa nilai sisa (",e.jsx("em",{children:"residual value"})," = Rp0) yang dihitung sejak tanggal pembelian aset tersebut. Beban penyusutan ini dialokasikan secara bulanan untuk menyajikan nilai aset tetap yang wajar di laporan posisi keuangan."]})]})]})]})},{id:"accounting-basics",title:"Dasar Akuntansi & Keuangan",content:e.jsxs("div",{className:"space-y-6",children:[e.jsxs("div",{children:[e.jsx("h2",{className:"text-xl font-bold text-white mb-2",children:"Mengapa Memahami Klasifikasi Keuangan itu Penting?"}),e.jsxs("p",{className:"text-zinc-400 text-sm leading-relaxed",children:["Di WillFitness, setiap rupiah pengeluaran dan pendapatan dikelompokkan secara terstruktur. Pengelompokan ini berguna agar laporan laba rugi (",e.jsx("em",{children:"Profit & Loss"}),") dan kesehatan keuangan perusahaan di dashboard eksekutif dapat dianalisis secara akurat sesuai standar akuntansi komersial."]})]}),e.jsxs("div",{className:"grid grid-cols-1 md:grid-cols-2 gap-4",children:[e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e]",children:[e.jsx("div",{className:"mb-2",children:e.jsx("span",{className:"text-[10px] px-2.5 py-0.5 rounded-full bg-blue-500/10 border border-blue-500/20 text-blue-400 font-bold uppercase tracking-wider",children:"OPEX"})}),e.jsx("h3",{className:"font-semibold text-white text-sm mb-1",children:"Operational Expenses"}),e.jsx("p",{className:"text-zinc-400 text-xs leading-relaxed",children:"Biaya operasional harian yang diperlukan untuk menjalankan aktivitas bisnis normal gym. Biaya ini bersifat langsung habis pada periode berjalan."}),e.jsxs("div",{className:"mt-3 pt-3 border-t border-[#2c2c2e] text-[11px] text-zinc-500",children:[e.jsx("strong",{children:"Contoh:"}

1)," Gaji staf admin, biaya listrik, air, internet, sewa gedung bulanan, promosi media sosial, dan perlengkapan kebersihan."]})]}),e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e]",children:[e.jsx("div",{className:"mb-2",children:e.jsx("span",{className:"text-[10px] px-2.5 py-0.5 rounded-full bg-emerald-500/10 border border-emerald-500/20 text-emerald-400 font-bold uppercase tracking-wider",children:"COGS"})}),e.jsx("h3",{className:"font-semibold text-white text-sm mb-1",children:"Cost of Goods Sold (HPP)"}),e.jsx("p",{className:"text-zinc-400 text-xs leading-relaxed",children:"Biaya langsung yang timbul secara proporsional dari penyediaan layanan atau produk yang dijual langsung ke pelanggan."}),e.jsxs("div",{className:"mt-3 pt-3 border-t border-[#2c2c2e] text-[11px] text-zinc-500",children:[e.jsx("strong",{children:"Contoh:"})," Komisi per-sesi untuk Personal Trainer (PT), biaya pembelian merchandise/suplemen/makanan cafe untuk dijual kembali, dan perbaikan mendesak alat gym utama."]})]}),e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e]",children:[e.jsx("div",{className:"mb-2",children:e.jsx("span",{className:"text-[10px] px-2.5 py-0.5 rounded-full bg-indigo-500/10 border border-indigo-500/20 text-indigo-400 font-bold uppercase tracking-wider",children:"CAPEX"})}),e.jsx("h3",{className:"font-semibold text-white text-sm mb-1",children:"Capital Expenditure"}),e.jsx("p",{className:"text-zinc-400 text-xs leading-relaxed",children:"Pengeluaran modal untuk membeli atau meningkatkan aset fisik tetap yang memiliki manfaat ekonomi jangka panjang (lebih dari 1 tahun)."}),e.jsxs("div",{className:"mt-3 pt-3 border-t border-[#2c2c2e] text-[11px] text-zinc-500",children:[e.jsx("strong",{children:"Contoh:"})," Pembelian alat gym baru (treadmill, dumble set), renovasi total area pilates, atau pengembangan aplikasi web custom."]})]}),e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e]",children:[e.jsx("div",{className:"mb-2",children:e.jsx("span",{className:"text-[10px] px-2.5 py-0.5 rounded-full bg-rose-500/10 border border-rose-500/20 text-rose-400 font-bold uppercase tracking-wider",children:"Pajak"})}),e.jsx("h3",{className:"font-semibold text-white text-sm mb-1",children:"Tax"}),e.jsx("p",{className:"text-zinc-400 text-xs leading-relaxed",children:"Beban kewajiban perpajakan resmi yang disetorkan kepada kas negara atau pemerintah daerah berdasarkan aturan yang berlaku."}),e.jsxs("div",{className:"mt-3 pt-3 border-t border-[#2c2c2e] text-[11px] text-zinc-500",children:[e.jsx("strong",{children:"Contoh:"})," Pajak PB1 (kafetaria/F&B), Pajak Penghasilan (PPh) Pasal 21 karyawan, PPh Pasal 23, atau PPh Badan akhir tahun."]})]})]}),e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e] space-y-4",children:[e.jsx("h3",{className:"font-semibold text-white text-sm",children:"Metode Perhitungan Laporan Laba Rugi (P&L) Dashboard"}),e.jsx("p",{className:"text-xs text-zinc-400 leading-relaxed",children:"Dashboard Keuangan WillFitness menghitung profitabilitas berdasarkan rumus akuntansi baku secara otomatis:"}),e.jsxs("div",{className:"grid grid-cols-1 md:grid-cols-2 gap-3 text-xs",children:[e.jsxs("div",{className:"p-4 bg-[#121214] rounded-xl border border-[#2c2c2e]/60 space-y-1",children:[e.jsx("div",{className:"text-zinc-500 font-bold text-[10px] uppercase",children:"EBITDA (Pendapatan Sebelum Bunga & Depresiasi)"}),e.jsx("div",{className:"text-white font-mono text-sm font-semibold",children:"EBITDA = Total Pendapatan - COGS - OPEX - Pajak"}),e.jsx("div",{className:"text-zinc-400 text-[11px] pt-1",children:"Mengukur kinerja operasional murni gym setelah dikurangi seluruh beban langsung, biaya operasional, dan kewajiban pajak — tetapi sebelum depresiasi aset."})]}),e.jsxs("div",{className:"p-4 bg-[#121214] rounded-xl border border-[#2c2c2e]/60 space-y-1",children:[e.jsx("div",{className:"text-zinc-500 font-bold text-[10px] uppercase",children:"EBIT / Net Profit (Laba Bersih)"}),e.jsx("div",{className:"text-white font-mono text-sm font-semibold",children:"Laba Bersih = EBITDA - Depresiasi"}),e.jsx("div",{className:"text-zinc-400 text-[11px] pt-1",children:"Hasil akhir keuntungan bersih perusahaan setelah memperhitungkan penyusutan aset fisik (CAPEX). Pajak sudah dipotong sebelum EBITDA."})]})]}),e.jsx("div",{className:"space-y-3 text-xs text-zinc-400 pt-1",children:e.jsxs("p",{children:[e.jsx("strong",{className:"text-zinc-200",children:"Depresiasi (Penyusutan):"})," Alokasi nilai beli aset fisik (CAPEX) yang menyusut setiap bulan selama masa manfaat ekonominya. Dashboard WillFitness menghitung depresiasi secara otomatis sesuai standar PSAK 16 / IAS 16."]})}),e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e] space-y-4",children:[e.jsx("h3",{className:"font-semibold text-white text-sm",children:"Metode Perhitungan Depresiasi & Amortisasi"}),e.jsxs("div",{className:"p-4 bg-[#121214] rounded-xl border border-[#2c2c2e]/60 space-y-2",children:[e.jsx("div",{className:"text-zinc-500 font-bold text-[10px] uppercase",children:"Metode yang Digunakan: Garis Lurus (Straight-Line)"}),e.jsx("div",{className:"text-white font-mono text-sm font-semibold",children:"Depresiasi Bulanan = Nilai Beli Aset ÷ 60 bulan"}),e.jsxs("div",{className:"text-zinc-400 text-[11px] pt-1",children:["Setiap aset CAPEX yang dicatat di sistem akan otomatis didepresiasikan selama ",e.jsx("strong",{className:"text-zinc-200",children:"5 tahun (60 bulan)"})," tanpa nilai sisa (residual value = Rp0). Depresiasi dimulai sejak tanggal pembelian aset."]})]}),e.jsxs("div",{className:"p-4 bg-[#121214] rounded-xl border border-[#2c2c2e]/60 space-y-3",children:[e.jsx("div",{className:"text-zinc-500 font-bold text-[10px] uppercase",children:"Contoh Perhitungan Nyata"}),e.jsxs("div",{className:"space-y-2 text-xs text-zinc-400",children:[e.jsxs("p",{children:["Gym WillFitness Cilandak membeli ",e.jsx("strong",{className:"text-zinc-200",children:"2 unit Treadmill"})," seharga ",e.jsx("strong",{className:"text-zinc-200",children:"Rp45.000.000"})," pada 15 Januari 2026:"]}),e.jsxs("div",{className:"grid grid-cols-1 md:grid-cols-3 gap-3",children:[e.jsxs("div",{className:"p-3 bg-[#1c1c1e] rounded-lg border border-[#2c2c2e]/40",children:[e.jsx("span",{className:"text-[10px] text-zinc-500 font-bold block mb-1",children:"NILAI BELI ASET"}),e.jsx("span",{className:"text-white font-mono font-semibold",children:"Rp45.000.000"})]}),e.jsxs("div",{className:"p-3 bg-[#1c1c1e] rounded-lg border border-[#2c2c2e]/40",children:[e.jsx("span",{className:"text-[10px] text-zinc-500 font-bold block mb-1",children:"MASA MANFAAT"}),e.jsx("span",{className:"text-white font-mono font-semibold",children:"60 bulan (5 tahun)"})]}),e.jsxs("div",{className:"p-3 bg-[#1c1c1e] rounded-lg border border-[#2c2c2e]/40",children:[e.jsx("span",{className:"text-[10px] text-zinc-500 font-bold block mb-1",children:"DEPRESIASI / BULAN"}),e.jsx("span",{className:"text-white font-mono font-semibold",children:"Rp750.000"})]})]}),e.jsxs("p",{className:"text-[11px]",children:["Rumus: ",e.jsx("code",{className:"text-zinc-300 bg-[#1c1c1e] px-1.5 py-0.5 rounded",children:"Rp45.000.000 ÷ 60 = Rp750.000/bulan"})]}),e.jsxs("p",{className:"text-[11px]",children:["Angka ",e.jsx("strong",{className:"text-zinc-200",children:"Rp750.000"})," ini akan otomatis muncul sebagai beban depresiasi di baris ",e.jsx("em",{children:'"Depresiasi CAPEX"'})," pada laporan laba rugi (P&L) setiap bulan, dan mengurangi EBITDA untuk menghitung EBIT / Laba Bersih."]})]})]}),e.jsxs("div",{className:"p-4 bg-[#121214] rounded-xl border border-[#2c2c2e]/60 space-y-2",children:[e.jsx("div",{className:"text-zinc-500 font-bold text-[10px] uppercase",children:"Akumulasi Depresiasi Multi-A

1set"}),e.jsxs("p",{className:"text-xs text-zinc-400 leading-relaxed",children:["Jika gym memiliki lebih dari satu aset CAPEX aktif (misalnya: treadmill + smith machine + CCTV), dashboard akan ",e.jsx("strong",{className:"text-zinc-200",children:"menjumlahkan depresiasi bulanan semua aset yang aktif"}),". Contoh:"]}),e.jsx("div",{className:"overflow-x-auto rounded-lg border border-[#2c2c2e]/40",children:e.jsxs("table",{className:"w-full text-[11px] text-left border-collapse",children:[e.jsx("thead",{children:e.jsxs("tr",{className:"border-b border-[#2c2c2e]/40 text-zinc-500",children:[e.jsx("th",{className:"p-2.5 pl-3",children:"Aset"}),e.jsx("th",{className:"p-2.5",children:"Nilai Beli"}),e.jsx("th",{className:"p-2.5",children:"Depresiasi/bln"})]})}),e.jsxs("tbody",{className:"divide-y divide-[#2c2c2e]/30 text-zinc-300",children:[e.jsxs("tr",{children:[e.jsx("td",{className:"p-2.5 pl-3",children:"2× Treadmill"}),e.jsx("td",{className:"p-2.5 font-mono",children:"Rp45.000.000"}),e.jsx("td",{className:"p-2.5 font-mono",children:"Rp750.000"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-2.5 pl-3",children:"1× Smith Machine"}),e.jsx("td",{className:"p-2.5 font-mono",children:"Rp30.000.000"}),e.jsx("td",{className:"p-2.5 font-mono",children:"Rp500.000"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-2.5 pl-3",children:"Paket CCTV 8ch"}),e.jsx("td",{className:"p-2.5 font-mono",children:"Rp12.000.000"}),e.jsx("td",{className:"p-2.5 font-mono",children:"Rp200.000"})]}),e.jsxs("tr",{className:"bg-[#1c1c1e]/50 font-semibold text-white",children:[e.jsx("td",{className:"p-2.5 pl-3",children:"Total"}),e.jsx("td",{className:"p-2.5 font-mono",children:"Rp87.000.000"}),e.jsx("td",{className:"p-2.5 font-mono",children:"Rp1.450.000"})]})]})]})})]}),e.jsxs("div",{className:"p-4 rounded-xl bg-blue-500/5 border border-blue-500/10 space-y-2",children:[e.jsx("h4",{className:"font-semibold text-white text-xs",children:"Amortisasi vs Depresiasi — Apa Bedanya?"}),e.jsxs("p",{className:"text-xs text-zinc-400 leading-relaxed",children:[e.jsx("strong",{className:"text-zinc-200",children:"Depresiasi"})," digunakan untuk aset berwujud (tangible assets) seperti alat gym, kendaraan, dan peralatan IT. ",e.jsx("strong",{className:"text-zinc-200",children:"Amortisasi"})," digunakan untuk aset tak berwujud (intangible assets) seperti lisensi perangkat lunak, hak paten, atau franchise fee."]}),e.jsxs("p",{className:"text-xs text-zinc-400 leading-relaxed",children:["Di WillFitness, ",e.jsx("strong",{className:"text-zinc-200",children:"kedua jenis penyusutan ini dihitung dengan metode dan masa manfaat yang sama"}),' (garis lurus 60 bulan) dan digabungkan dalam satu baris "Depresiasi & Amortisasi CAPEX" di laporan laba rugi. Sistem tidak memisahkan keduanya karena semua aset CAPEX diperlakukan seragam untuk kesederhanaan pelaporan.']})]}),e.jsxs("div",{className:"p-4 rounded-xl bg-amber-500/5 border border-amber-500/10 space-y-2",children:[e.jsx("h4",{className:"font-semibold text-white text-xs",children:"Dampak Depresiasi terhadap Laba Bersih"}),e.jsx("p",{className:"text-xs text-zinc-400 leading-relaxed",children:"Depresiasi bukan pengeluaran kas nyata (non-cash expense) — uangnya sudah keluar saat membeli aset. Namun depresiasi dicatat sebagai beban di P&L untuk mencerminkan penurunan nilai ekonomi aset secara bertahap. Ini mempengaruhi perhitungan secara berurutan:"}),e.jsxs("div",{className:"space-y-1.5 text-xs font-mono text-zinc-300 pl-2",children:[e.jsx("p",{children:"Total Revenue = Membership + PT + Retail + Locker + Event + Lain-lain"}),e.jsx("p",{children:"EBITDA = Total Revenue - COGS - OPEX - Pajak"}),e.jsxs("p",{children:["EBIT (Laba Bersih) = EBITDA - ",e.jsx("span",{className:"text-amber-400",children:"Depresiasi & Amortisasi"})]})]})]})]})]})]})},{id:"income-categories",title:"Klasifikasi Pendapatan",content:e.jsxs("div",{className:"space-y-6",children:[e.jsxs("div",{children:[e.jsx("h2",{className:"text-xl font-bold text-white mb-2",children:"Memahami Arus Kas Masuk (Revenue Streams)"}),e.jsxs("p",{className:"text-zinc-400 text-sm leading-relaxed",children:["Semua pendapatan di WillFitness harus dikelompokkan ke dalam salah satu dari 6 kategori pendapatan di bawah ini untuk menjaga keakuratan analisis ",e.jsx("em",{children:"Customer Acquisition Cost"})," (CAC) dan ",e.jsx("em",{children:"Lifetime Value"})," (LTV) per cabang:"]})]}),e.jsx("div",{className:"overflow-x-auto rounded-2xl border border-[#2c2c2e] bg-[#1c1c1e]/50",children:e.jsxs("table",{className:"w-full text-left text-xs border-collapse",children:[e.jsx("thead",{children:e.jsxs("tr",{className:"bg-[#1c1c1e] border-b border-[#2c2c2e] text-zinc-400 font-semibold",children:[e.jsx("th",{className:"p-3.5 pl-5",children:"Nama Kategori"}),e.jsx("th",{className:"p-3.5",children:"Tipe Database"}),e.jsx("th",{className:"p-3.5",children:"Deskripsi Alokasi"}),e.jsx("th",{className:"p-3.5 pr-5",children:"Kata Kunci Utama AI"})]})}),e.jsxs("tbody",{className:"divide-y divide-[#2c2c2e]/60 text-zinc-300",children:[e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Membership & Subscription"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"POS"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Pendaftaran member baru, iuran perpanjangan bulanan/tahunan gym, paket kelas pilates reformer."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"membership, member, iuran, join, daftar, registrasi"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Personal Training"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-vi

1olet-500/10 text-violet-400 border border-violet-500/20 font-mono",children:"PT_REV"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Pembayaran paket sesi privat pendampingan Personal Trainer (paket 10/30/50 sesi)."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"personal trainer, pt, sesi pt, paket pt, coach"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Retail & Merchandise"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"POS"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Penjualan retail whey protein, minuman dingin/air mineral, kaos/baju gym, shaker, aksesoris."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"merchandise, kaos, baju, supplement, whey, air mineral"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Sewa Locker"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-zinc-500/10 text-zinc-400 border border-zinc-500/20 font-mono",children:"Lain-lain"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Biaya sewa loker pribadi tahunan atau bulanan oleh member. Handuk disediakan gratis oleh WillFitness."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"sewa locker, locker, sewa loker, loker, kunci locker"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Event & Kerjasama"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-zinc-500/10 text-zinc-400 border border-zinc-500/20 font-mono",children:"Lain-lain"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Pendapatan sponsor acara, sewa booth oleh vendor kesehatan, kerjasama program korporat."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"event, kerjasama, sponsor, sponsorship, partnership"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Pendapatan Lain-lain"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-zinc-500/10 text-zinc-400 border border-zinc-500/20 font-mono",children:"Lain-lain"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Jasa giro/bunga bank, denda kartu akses hilang, penjualan aset gym bekas (dumble/treadmill lama)."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"bunga bank, denda, refund, cashback, penjualan aset"})]})]})]})}),e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e] space-y-3",children:[e.jsx("h4",{className:"font-semibold text-white text-xs",children:"Pencatatan Rekonsiliasi Bank"}),e.jsx("p",{className:"text-xs text-zinc-400 leading-relaxed",children:"Setiap kali mencatat pendapatan, pastikan metode pembayaran diisi secara akurat (Tunai, Debit/Kredit EDC, Transfer Bank, atau Pembiayaan Cicilan Pihak Ketiga seperti Indodana, Kredivo, dan SPayLater) untuk mempermudah proses audit saldo harian oleh tim finance pusat."})]})]})},{id:"full-reference",title:"Daftar Kategori Lengkap",content:e.jsxs("div",{className:"space-y-6",children:[e.jsxs("div",{children:[e.jsx("h2",{className:"text-xl font-bold text-white mb-2",children:"Katalog Pengelompokan Biaya & Pengeluaran"}),e.jsx("p",{className:"text-zinc-400 text-sm leading-relaxed",children:"Berikut adalah daftar 22 subkategori pengeluaran resmi yang tersedia di aplikasi WillFitness beserta jenis klasifikasi keuangannya:"})]}),e.jsx("div",{className:"overflow-x-auto rounded-2xl border border-[#2c2c2e] bg-[#1c1c1e]/50",children:e.jsxs("table",{className:"w-full text-left text-xs border-collapse",children:[e.jsx("thead",{children:e.jsxs("tr",{className:"bg-[#1c1c1e] border-b border-[#2c2c2e] text-zinc-400 font-semibold",children:[e.jsx("th",{className:"p-3.5 pl-5",children:"Nama Kategori"}),e.jsx("th",{className:"p-3.5",children:"Tipe Klasifikasi"}),e.jsx("th",{className:"p-3.5",children:"Deskripsi Alokasi"}),e.jsx("th",{className:"p-3.5 pr-5",children:"Kata Kunci Utama AI"})]})}),e.jsxs("tbody",{className:"divide-y divide-[#2c2c2e]/60 text-zinc-300",children:[e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Sewa Gedung"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"OPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Biaya sewa properti, ruko, lahan parkir, atau space komersial bulanan/tahunan."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"sewa, rent, kontrak, ruko, lahan"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Utilitas"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"OPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Biaya listrik PLN, token listrik, air PDAM, layanan internet kantor, pulsa admin."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"listrik, pln, token, air, pdam, wifi, biznet"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Marketing & Advertising"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"OPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Belanja iklan Facebook/Instagram Ads, cetak brosur, banner promo, endorse influencer."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"iklan, ads, brosur, promo, banner, sosmed"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Cleaning & Janitorial"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"OPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Bahan pembersih toilet, sabun lantai, sapu, pel, tisu wastafel, pewangi ruangan."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"sabun, pel, pembersih, tisu, toilet, wipol"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Maintenance & Repair"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"OPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Servis AC berkala, perbaikan pintu kaca, pengecatan dinding, instalasi pipa bocor."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"perbaikan, servis ac, cat ruk

1o, atap bocor"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Supplies & Consumables"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"OPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Alat tulis kantor (ATK), tinta printer, air minum galon untuk member, teh/kopi staf."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"atk, pulpen, printer, galon, aqua, kopi"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Gaji & Tunjangan"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"OPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Pembayaran gaji staf bulanan, bonus admin, tunjangan hari raya (THR), insentif target."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"gaji, bonus, payroll, thr, honor"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Keamanan & Kebersihan Lingkungan"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"OPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Iuran keamanan lingkungan, gaji satpam kompleks, biaya pengangkutan sampah."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"keamanan, satpam, security, iuran, sampah"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Asuransi"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"OPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Premi asuransi gedung, asuransi kecelakaan member, iuran BPJS Kesehatan/Ketenagakerjaan."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"asuransi, bpjs, premi, insurance"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Beban Bunga & Finansial"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-blue-500/10 text-blue-400 border border-blue-500/20 font-mono",children:"OPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Biaya administrasi bank bulanan, bunga pinjaman modal usaha, biaya sewa mesin EDC."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"bunga bank, admin bank, bunga pinjaman, edc"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"COGS - Merchandise & Supplement"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-emerald-500/10 text-emerald-400 border border-emerald-500/20 font-mono",children:"COGS"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Biaya produksi kaos gym, pembelian whey protein & shaker untuk stok retail kafetaria."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"merchandise, supplement, whey, baju gym"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"COGS - Fee Trainer & Instruktur"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-emerald-500/10 text-emerald-400 border border-emerald-500/20 font-mono",children:"COGS"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Komisi per sesi untuk Personal Trainer internal, pembayaran honor instruktur kelas pilates, serta komisi Fitness Consultant (FC) & Manager atas setiap penjualan paket membership."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"fee trainer, komisi trainer, honor instruktur, fee pt, komisi pt, komisi fc, komisi manager"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"COGS - Maintenance Alat Gym"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-emerald-500/10 text-emerald-400 border border-emerald-500/20 font-mono",children:"COGS"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Biaya darurat servis tali sling beban, penggantian karpet running belt treadmill."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"servis alat gym, repair treadmill, sparepart gym"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Pajak - PPh 21 / Karyawan"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-rose-500/10 text-rose-400 border border-rose-500/20 font-mono",children:"Pajak"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Pemotongan pajak atas gaji karyawan, instruktur, dan staf administrasi."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"pph 21, pph21, pajak karyawan, pajak gaji"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Pajak - PPN / Pajak Daerah"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-rose-500/10 text-rose-400 border border-rose-500/20 font-mono",children:"Pajak"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Penyetoran Pajak Pertambahan Nilai (PPN), PB1 kafetaria, atau pajak reklame papan nama."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"ppn, pajak daerah, pb1, pajak reklame"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Pajak - PPh Badan / Lainnya"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-rose-500/10 text-rose-400 border border-rose-500/20 font-mono",children:"Pajak"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Penyetoran PPh Badan tahunan, PPh Pasal 23 atas sewa jasa tertentu."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"pph badan, pph 23, pph 25, denda pajak"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Peralatan Gym & Aset"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-indigo-500/10 text-indigo-400 border border-indigo-500/20 font-mono",children:"CAPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Pembelian alat berat fitness baru seperti smith machine, treadmill baru, chest press."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"beli alat, treadmill baru, alat fitness baru"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Renovasi & Fit-out Major"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-indigo-500/10 text-indigo-400 border border-indigo-500/20 font-mono",children:"CAPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Pekerjaan kontraktor sipil untuk pembuatan ruang pilates baru atau renovasi total ruko."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"kontraktor, fit out, renovasi ruko, renovasi besar"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"IT & Security Infrastru

1cture"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-indigo-500/10 text-indigo-400 border border-indigo-500/20 font-mono",children:"CAPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Pembelian paket CCTV IP camera, server lokal, router wifi mesh, alat absensi fingerprint."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"cctv, server, pc admin, fingerprint, sound system"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Kendaraan Operasional"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-indigo-500/10 text-indigo-400 border border-indigo-500/20 font-mono",children:"CAPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Pembelian kendaraan atas nama perusahaan untuk keperluan logistik operasional antar cabang."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"mobil operasional, motor operasional"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Franchise & Lisensi Aset"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-indigo-500/10 text-indigo-400 border border-indigo-500/20 font-mono",children:"CAPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Pembayaran royalti lisensi merek WillFitness pusat untuk pembukaan cabang baru."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"lisensi, franchise fee, haki"})]}),e.jsxs("tr",{children:[e.jsx("td",{className:"p-3.5 pl-5 font-medium text-white",children:"Deposit Sewa (Refundable)"}),e.jsx("td",{className:"p-3.5",children:e.jsx("span",{className:"px-2 py-0.5 text-[10px] rounded bg-indigo-500/10 text-indigo-400 border border-indigo-500/20 font-mono",children:"CAPEX"})}),e.jsx("td",{className:"p-3.5 text-zinc-400",children:"Uang jaminan sewa gedung yang diserahkan ke pemilik ruko (akan kembali di akhir masa sewa)."}),e.jsx("td",{className:"p-3.5 text-zinc-500",children:"deposit sewa, uang jaminan, deposit gedung"})]})]})]})})]})},{id:"ai-parser",title:"Panduan AI Finance Parser",content:e.jsxs("div",{className:"space-y-6",children:[e.jsxs("div",{children:[e.jsx("h2",{className:"text-xl font-bold text-white mb-2",children:"Cara Kerja Asisten Keuangan AI"}),e.jsx("p",{className:"text-zinc-400 text-sm leading-relaxed",children:"WillFitness menggunakan algoritma Pemrosesan Bahasa Alami (NLP) bertenaga AI BytePlus untuk menguraikan percakapan bebas menjadi transaksi terstruktur. AI ini secara otomatis mengekstrak nominal, mendeteksi cabang, dan mengklasifikasikan kategori berdasarkan bobot kemunculan kata kunci."})]}),e.jsxs("div",{className:"space-y-4",children:[e.jsx("h3",{className:"font-semibold text-white text-sm",children:"Sintaks dan Parameter Penting yang Diproses AI:"}),e.jsxs("div",{className:"grid grid-cols-1 md:grid-cols-2 gap-4 text-xs",children:[e.jsxs("div",{className:"p-4 rounded-xl bg-[#1c1c1e] border border-[#2c2c2e] space-y-2",children:[e.jsx("h4",{className:"font-semibold text-white",children:"1. Nilai Nominal (Jumlah Uang)"}),e.jsx("p",{className:"text-zinc-400 leading-relaxed",children:"AI mengenali format angka desimal, titik, koma, maupun singkatan numerik umum:"}),e.jsxs("ul",{className:"list-disc list-inside text-zinc-500 space-y-1 pl-1",children:[e.jsxs("li",{children:[e.jsx("code",{className:"text-zinc-300",children:'"5 juta"'})," atau ",e.jsx("code",{className:"text-zinc-300",children:'"5jt"'})," ➔ Rp5.000.000"]}),e.jsxs("li",{children:[e.jsx("code",{className:"text-zinc-300",children:'"150k"'})," atau ",e.jsx("code",{className:"text-zinc-300",children:'"150rb"'})," ➔ Rp150.000"]}),e.jsxs("li",{children:[e.jsx("code",{className:"text-zinc-300",children:'"3.250.000 rupiah"'})," ➔ Rp3.250.000"]})]})]}),e.jsxs("div",{className:"p-4 rounded-xl bg-[#1c1c1e] border border-[#2c2c2e] space-y-2",children:[e.jsx("h4",{className:"font-semibold text-white",children:"2. 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Penentuan Tanggal Relatif"}),e.jsx("p",{className:"text-zinc-400 leading-relaxed",children:"AI dapat mendeteksi tanggal transaksi lampau secara cerdas berdasarkan waktu hari ini:"}),e.jsxs("ul",{className:"list-disc list-inside text-zinc-500 space-y-1 pl-1",children:[e.jsxs("li",{children:[e.jsx("code",{className:"text-zinc-300",children:'"hari ini" / "tadi pagi"'})," ➔ Tanggal hari ini"]}),e.jsxs("li",{children:[e.jsx("code",{className:"text-zinc-300",children:'"kemarin"'})," ➔ Hari ini dikurangi 1 hari"]}),e.jsxs("li",{children:[e.jsx("code",{className:"text-zinc-300",children:'"kemarin lusa"'})," ➔ Hari ini dikurangi 2 hari"]}),e.jsxs("li",{children:[e.jsx("code",{className:"text-zinc-300",children:'"tgl 20 mei"'})," ➔ Format tanggal absolut presisi"]})]})]}),e.jsxs("div",{className:"p-4 rounded-xl bg-[#1c1c1e] border border-[#2c2c2e] space-y-2",children:[e.jsx("h4",{className:"font-semibold text-white",children:"4. Pembersihan Deskripsi (Title Case)"}),e.jsx("p",{className:"text-zinc-400 leading-relaxed",children:"AI menyaring kata-kata tidak penting, nominal uang, tanggal, dan nama cabang dari deskripsi transaksi agar data riwayat bersih dan rapi."}),e.jsxs("div",{className:"text-zinc-500 pt-1",children:[e.jsx("strong",{children:"Contoh:"})," ",e.jsx("code",{className:"text-zinc-300",children:'"bayar listrik Cilandak 5 juta kemarin"'})," ➔ Deskripsi: ",e.jsx("code",{className:"text-zinc-300",children:'"Listrik Cilandak"'}),"."]})]})]}),e.jsxs("div",{className:"p-4 rounded-xl bg-blue-500/5 border border-blue-500/10 space-y-2 text-xs",children:[e.jsx("h3",{className:"font-semibold text-white text-xs",children:"Aturan Pencocokan Kategori (Weighted Keyword Scoring)"}),e.jsxs("p",{className:"text-zinc-400 leading-relaxed",children:["Jika sebuah kalimat memiliki beberapa kata kunci kategori yang bertentangan, AI akan menghitung skor bobot kata kunci. Contoh: kalimat ",e.jsx("code",{className:"text-zinc-200",children:'"biaya servis AC kantor"'})," memiliki kata ",e.jsx("em",{children:"servis"})," (Maintenance & Repair) dan ",e.jsx("em",{children:"kantor"}

1)," (Supplies). AI akan memberikan bobot lebih tinggi pada kata kunci yang lebih spesifik (",e.jsx("em",{children:"servis AC"}),") dan menempatkannya ke kategori ",e.jsx("strong",{children:"Maintenance & Repair"}),"."]})]}),e.jsxs("div",{className:"p-4 rounded-xl bg-red-500/5 border border-red-500/10 space-y-2 text-xs",children:[e.jsx("h3",{className:"font-semibold text-white text-xs",children:"Mekanisme Pengaman (Fallback System)"}),e.jsx("p",{className:"text-zinc-400 leading-relaxed",children:"Jika input kalimat terlalu pendek atau tidak mengandung kata kunci yang jelas, AI memiliki filter pengaman bawaan untuk mengelompokkannya secara otomatis ke kategori aman:"}),e.jsxs("ul",{className:"list-disc list-inside text-zinc-500 space-y-1 pl-1",children:[e.jsxs("li",{children:[e.jsx("strong",{children:"Pengeluaran:"})," Default ke kategori ",e.jsx("code",{className:"text-zinc-300",children:'"Biaya Lain-lain"'})," dengan subkategori ",e.jsx("code",{className:"text-zinc-300",children:'"OPEX"'}),"."]}),e.jsxs("li",{children:[e.jsx("strong",{children:"Pendapatan:"})," Default ke kategori ",e.jsx("code",{className:"text-zinc-300",children:'"Pendapatan Lain-lain"'})," dengan subkategori ",e.jsx("code",{className:"text-zinc-300",children:'"Lain-lain"'}),"."]})]})]}),e.jsxs("div",{className:"p-4 rounded-xl bg-emerald-500/5 border border-[#2c2c2e] space-y-3",children:[e.jsx("h4",{className:"font-semibold text-white text-xs",children:"Contoh Masukan Konkrit"}),e.jsxs("div",{className:"space-y-2 text-xs",children:[e.jsxs("div",{className:"bg-[#121214] p-3 rounded-lg border border-[#2c2c2e]",children:[e.jsx("p",{className:"text-emerald-400 font-semibold mb-1",children:"Pengeluaran Operasional:"}),e.jsx("span",{className:"text-zinc-300",children:'"Bayar tagihan listrik Cilandak 1.800.000 tadi pagi"'}),e.jsxs("div",{className:"mt-1 text-[10px] text-zinc-500",children:["➔ Kategori: ",e.jsx("strong",{children:"Utilitas (OPEX)"})," | Cabang: ",e.jsx("strong",{children:"Cilandak"})," | Nominal: ",e.jsx("strong",{children:"Rp1.800.000"})," | Tanggal: ",e.jsx("strong",{children:"Hari Ini"})]})]}),e.jsxs("div",{className:"bg-[#121214] p-3 rounded-lg border border-[#2c2c2e]",children:[e.jsx("p",{className:"text-emerald-400 font-semibold mb-1",children:"Pengeluaran Aset (Capital):"}),e.jsx("span",{className:"text-zinc-300",children:'"Beli 2 treadmill baru untuk cabang Sudirman total 45 juta kemarin"'}),e.jsxs("div",{className:"mt-1 text-[10px] text-zinc-500",children:["➔ Kategori: ",e.jsx("strong",{children:"Peralatan Gym & Aset (CAPEX)"})," | Cabang: ",e.jsx("strong",{children:"Sudirman"})," | Nominal: ",e.jsx("strong",{children:"Rp45.000.000"})," | Tanggal: ",e.jsx("strong",{children:"Kemarin"})]})]}),e.jsxs("div",{className:"bg-[#121214] p-3 rounded-lg border border-[#2c2c2e]",children:[e.jsx("p",{className:"text-emerald-400 font-semibold mb-1",children:"Pendapatan Gym:"}),e.jsx("span",{className:"text-zinc-300",children:'"Ada member baru daftar paket membership di Kuningan bayar 750 ribu tunai"'}),e.jsxs("div",{className:"mt-1 text-[10px] text-zinc-500",children:["➔ Kategori: ",e.jsx("strong",{children:"Membership & Subscription (POS)"})," | Cabang: ",e.jsx("strong",{children:"Kuningan"})," | Nominal: ",e.jsx("strong",{children:"Rp750.000"})," | Metode: ",e.jsx("strong",{children:"Tunai"})]})]})]})]})]})]})},{id:"usage-flow",title:"Alur Koreksi & Audit",content:e.jsxs("div",{className:"space-y-6",children:[e.jsxs("div",{children:[e.jsx("h2",{className:"text-xl font-bold text-white mb-2",children:"Prosedur Pengendalian Internal & Audit"}),e.jsxs("p",{className:"text-zinc-400 text-sm leading-relaxed",children:["WillFitness menerapkan prinsip transparansi data penuh (",e.jsx("em",{children:"Audit Trail"}),") untuk mencegah manipulasi angka laporan keuangan. Di bawah ini adalah prosedur modifikasi data yang valid:"]})]}),e.jsxs("div",{className:"space-y-4",children:[e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e] border border-[#2c2c2e] space-y-4",children:[e.jsx("h3",{className:"font-semibold text-white text-sm",children:"Langkah Melakukan Koreksi Transaksi:"}),e.jsxs("div",{className:"relative border-l border-[#2c2c2e] ml-3 pl-6 space-y-6 text-xs text-zinc-400",children:[e.jsxs("div",{className:"relative",children:[e.jsx("div",{className:"absolute -left-[30px] top-0.5 w-2 h-2 rounded-full bg-blue-500"}),e.jsx("h4",{className:"font-semibold text-white text-sm mb-1",children:"1. Temukan Baris Transaksi"}),e.jsx("p",{children:"Cari data transaksi pada tabel Riwayat Transaksi di halaman Pengeluaran atau Pendapatan. Gunakan pencarian teks untuk mempermudah pencarian."})]}),e.jsxs("div",{className:"relative",children:[e.jsx("div",{className:"absolute -left-[30px] top-0.5 w-2 h-2 rounded-full bg-blue-500"}),e.jsx("h4",{className:"font-semibold text-white text-sm mb-1",children:"2. Klik Icon Koreksi (Edit)"}),e.jsx("p",{children:"Gunakan tombol edit berlogo pensil untuk membuka jendela koreksi aman. Hanya administrator yang memiliki kredensial resmi yang dapat memicu jendela ini."})]}),e.jsxs("div",{className:"relative",children:[e.jsx("div",{className:"absolute -left-[30px] top-0.5 w-2 h-2 rounded-full bg-blue-500"}),e.jsx("h4",{className:"font-semibold text-white text-sm mb-1",children:"3. Lakukan Koreksi Via Searchable Dropdown"}),e.jsx("p",{children:"Pilih Cabang atau Kategori secara presisi dengan kotak pencarian minimalis yang responsif untuk meminimalkan salah ketik."})]}),e.jsxs("div",{className:"relative",children:[e.jsx("div",{className:"absolute -left-[30px] top-0.5 w-2 h-2 rounded-full bg-blue-500"}),e.jsx("h4",{className:"font-semibold text-white text-sm mb-1",children:"4. Simpan & Tinjau Log Audit"}),e.jsx("p",{children:"Setelah disimpan, database akan memperbarui kolom metadata secara otomatis untuk melacak riwayat perubahan."})]})]})]}),e.jsxs("div",{className:"p-5 rounded-2xl bg-[#1c1c1e]/40 border border-[#2c2c2e]/60 space-y-3",children:[e.jsx("h4",{className:"font-semibold text-white text-xs",children:"Kolom Audit yang Direkam Otomatis oleh Database:"}),e.jsxs("div",{className:"grid grid-cols-1 md:grid-cols-3 gap-3 text-xs text-zinc-400",children:[e.jsxs("div",{className:"p-3 bg-[#121214]/60 rounded-xl border border-[#2c2c2e]/40",children:[e.jsx("span",{className:"text-[10px] text-zinc-500 font-bold block mb-1",children:"RECORDED BY"}),"Email akun administrator yang pertama kali memasukkan data ke sistem."]}),e.jsxs("div",{className:"p-3 bg-[#121214]/60 rounded-xl border border-[#2c2c2e]/40",children:[e.jsx("span",{className:"text-[10px] text-zinc-500 font-bold block mb-1",children:"UPDATED BY / AT"}),"Email admin yang melakukan koreksi beserta waktu presisi perubahan terakhir."]}),e.jsxs("div",{className:"p-3 bg-[#121214]/60 rounded-xl border border-[#2c2c2e]/40",children:[e.jsx("span",{className:"text-[10px] text-zinc-500 font-bold block mb-1",children:"STATUS VERIFIKASI"}),"Status persetujuan transaksi oleh Finance Manager (Pending, Approved, Rejected)."]})]})]})]})]})}];return e.jsx(m,{children:e.jsxs("div",{className:"min-h-screen bg-[#121214] text-zinc-100 flex flex-col font-sans selection:bg-blue-600/30 selection:text-white",children:[e.jsx(x,{title:"Finance Education Center - Will Fitness",noIndex:!0}),e.jsx("header",{className:"sticky top-0 z-40 bg-[#121214] border-b border-[#2c2c2e] h-14",children:e.jsx("div",{className:"max-w-6xl w-full mx-auto h-full flex items-center justify-between px-4 lg:px-8",children:e.jsxs("div",{className:"flex items-center gap-3",children:[e.jsx(o,{variant:"ghost",size:"icon",onClick:()=>t("/financials"),className:"text-zinc-400 hover:text-white hover:bg-[#1c1c1e] rounded-full w-8 h-8 flex items-center justify-center transition-all shrink-0",children:e.jsx(h,{className:"w-4 h-4"})}),e.jsxs("div",{className:"flex items-center gap-2",children:[e.jsx(p,{variant:"white",size:"sm",className:"h-5 w-auto"}),e.jsx("span",{className:"h-4 w-[1px] bg-[#2c2c2e] hidden sm:block"}),e.jsx("span",{className:"text-[10px] font-semibold tracking-wider text-zinc-500 uppercase hidden sm:block",children:"EduCenter"})]})]})})}),e.jsxs("main",{className:"flex-1 max-w-6xl w-full mx-auto flex flex-col md:flex-row gap-6 p-4 lg:p-8",children:[e.jsxs("aside",{className:"w-full md:w-64 shrink-0 space-y-1",children:[e.jsx("div",{className:"px-3 mb-2 text-[10px] font-bold text-zinc-500 tracking-wider up

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