{
    "akun_umum": {
        "Harta": "Assets",
        "Harta Lancar": "Current Assets",
        "Kas dan Bank": "Cash and Cash Equivalents",
        "Persediaan Barang": "Merchandise Inventory",
        "Persediaan Bahan Baku": "Raw Material Inventory",
        "Persediaan Barang Dalam Proses": "Work In Process Inventory",
        "Persediaan Barang Jadi": "Finished Goods Inventory",
        "Piutang_Pajak": "Tax Receivables",
        "PPN_Masukan": "Input VAT",
        "Piutang_PPh_Pasal_23": "Prepaid Income Tax Art 23",
        "Uang_Muka_PPh_22": "Prepaid Income Tax Art 22",
        "Piutang_PPh_Pasal_25": "Prepaid Income Tax Art 25",
        "Piutang_PPh_21": "Prepaid Income Tax Art 21",
        "Piutang_PPh_28": "Prepaid Income Tax Art 28",
        "Hutang_Pajak": "Tax Payables",
        "PPN_Keluaran": "Output VAT",
        "Utang_Pajak_Daerah": "Local Tax Payable",
        "Utang_PPh_21": "Income Tax Payable Art 21",
        "Utang_PPh_22": "Income Tax Payable Art 22",
        "Utang_PPh_23": "Income Tax Payable Art 23",
        "Utang_PPh_26": "Income Tax Payable Art 26",
        "Utang_PPh_Pasal_4_ayat_2": "Income Tax Payable Art 4(2)",
        "Utang_PPh_Final_UMKM": "Final Income Tax Payable UMKM",
        "Utang_PPh_Badan": "Income Tax Payable Art 29",
        "Utang_Dividen": "Dividend Payable",
        "Piutang Dagang": "Accounts Receivable",
        "Piutang Penjualan": "Sales Receivables",
        "Piutang Lain": "Other Receivables",
        "piutang_penjualan_aset_tetap": "Receivables from Sale of Fixed Assets",
        "pendapatan_yang_masih_harus_diterima": "Accrued Income",
        "Pembayaran di Muka": "Advance Payments",
        "Uang Muka Pesanan Pembelian": "Advance Payments for Purchases",
        "Harta Tetap": "Fixed Assets",

        "Kewajiban": "Liabilities",
        "Hutang Operasional": "Operating Liabilities",
        "Hutang Lain": "Other Liabilities",
        "Hutang Pembelian Non Tunai": "Trade Payables",
        "Hutang Pesanan Penjualan": "Customer Advances",
        "Biaya yang Masih Harus Dibayar": "Accrued Liabilities",
        "Hutang Pembelian Aset Tetap": "Fixed Asset Payables",
        "hutang_upah_produksi_v1": "Production Wage Payable",
        "hutang_biaya_overhead_v1": "Overhead Expense Payable",

        "Cadangan Wajib": "Owner’s Reserve",
        "Modal Awal": "Opening Capital",
        "Laba Ditahan": "Retained Earnings",
        "Laba Tahun Berjalan": "Profit for the Year",
        "Modal": "Equity",
        "Dana Tidak Terikat": "Unrestricted Fund",
        "Dana Terikat": "Restricted Fund",
        "Prive": "Drawings",
        "Simpanan Pokok": "Principal Savings",
        "Simpanan Wajib": "Mandatory Savings",
        "Cadangan": "Reserve",

        "Pendapatan": "Income",
        "Pendapatan_Usaha": "Operating Income",
        "Pendapatan_Lain_lain": "Other Income",
        "Pendapatan Jasa": "Service Income",
        "Pendapatan Penjualan": "Sales Income",
        "Potongan Penjualan": "Sales Discounts",
        "Keuntungan Atas Pelepasan Aset Tetap": "Gain on Disposal of Fixed Assets",
        "Keuntungan Atas Kenaikan Nilai Aset Tetap": "Gain on Revaluation of Fixed Assets",
        "Keuntungan Selisih Harga Pada Retur Pembelian": "Gain on Purchase Return Price Difference",
        "Retur Penjualan": "Sales Returns",
        "Pendapatan Barang": "Donated Goods Income",
        "Potongan Pembelian": "Purchase Discount",

        "HPP": "COGS",
        "Harga Pokok Penjualan": "Cost of Goods Sold",

        "Biaya": "Expenses",
        "Biaya Kerugian": "Loss Expenses",
        "Kerugian Barang Keluar Tanpa Penjualan": "Loss on Goods Issued Without Sales",
        "Kerugian Atas Pelepasan Aset Tetap": "Loss on Disposal of Fixed Assets",
        "Biaya Penyusutan Aset Tetap": "Depreciation Expense of Fixed Assets",
        "Kerugian Selisih Harga Pada Retur Pembelian": "Loss on Purchase Return Price Difference",

        "selisih_tenaga_kerja_langsung": "Direct Labor Variance",
        "selisih_overhead_pabrik": "Factory Overhead Variance",
        "biaya_tenaga_kerja_langsung_aktual": "Actual Direct Labor Cost",
        "biaya_tenaga_kerja_langsung_dibebankan": "Applied Direct Labor Cost",
        "biaya_overhead_pabrik_aktual": "Actual Factory Overhead Cost",
        "biaya_overhead_pabrik_dibebankan": "Applied Factory Overhead Cost",
        "biaya_listrik_aktual": "Actual Electricity Cost",
        "biaya_listrik_dibebankan": "Applied Electricity Cost",
        "biaya_tenaga_kerja_tidak_langsung_aktual": "Actual Indirect Labor Cost",
        "biaya_tenaga_kerja_tidak_langsung_dibebankan": "Applied Indirect Labor Cost",
        "biaya_penyusutan_pabrik_aktual": "Actual Factory Depreciation Cost",
        "biaya_penyusutan_pabrik_dibebankan": "Applied Factory Depreciation Cost",
        "biaya_cukai_aktual": "Actual Excise Duty",
        "biaya_cukai_dibebankan": "Applied Excise Duty",
        "biaya_beban_pajak": "Tax Expense",
        "beban_pajak_kini": "Current Tax Expense",
        "Biaya_PPh_4_2": "Income Tax Article 4(2) Expense",
        "Beban_Pph_Final_UMKM": "Final Income Tax Expense UMKM",
        "Deposit_Pajak_Coretax": "Coretax Tax Deposit",
        "beban_pajak_lainnya": "Other Tax Expenses",
        "Tunjangan_PPh_21_Gross-Up": "Income Tax Art 21 (Gross-Up) Allowance",
        "Beban_PPh_21_Ditanggung_Perusahaan": "Company-Borne Income Tax Art 21 Expense",
        "Beban_Pajak_Perizinan_Admin": "Tax, Licensing & Admin Expense",
        "Pajak_Bumi_dan_Bangunan_PBB": "Land and Building Tax (PBB)",
        "Pajak_Kendaraan_Bermotor_PKB": "Motor Vehicle Tax (PKB)",
        "Beban_Pajak_Daerah_Reklame": "Local Advertising Tax Expense",
        "Beban_Bea_Meterai": "Stamp Duty Expense",
        "Beban_Denda_Sanksi_Pajak": "Tax Penalties and Fines Expense",
        "Beban_PPN_Masukan_Non-Credit": "Input VAT Expense (Non-Credit)",
        "Beban_PPh_23_Ditanggung_Perusahaan": "Company-Borne Income Tax Art 23 Expense",
        "untuk_program_pendidikan": "For Education Program",
        "untuk_program_kesehatan": "For Health Program",
        "dana_abadi_endowment_fund": "Endowment Fund",
        "pembatasan_waktu_temporer": "Temporary Time Restriction"
    },
    "koperasi": {
        "Cadangan Wajib": "Reserve Fund",
        "Modal Awal": "Principal Savings",
        "Laba Ditahan": "Retained Surplus",
        "Laba Tahun Berjalan": "Net Surplus"
    },
    "pt": {
        "Modal Awal": "Paid-up Capital",
        "Cadangan Wajib": "Reserve Fund"
    },
    "cv": {
        "Modal Awal": "Active Partner Capital and Passive Partner Capital",
        "Cadangan Wajib": "Mandatory Reserve",
        "Laba Tahun Berjalan": "Retained Earnings – Current Year"
    },
    "firma": {
        "Modal Awal": "Initial Owner/Partner Capital",
        "Laba Tahun Berjalan": "Business Profit"
    },
    "yayasan": {
        "Pendapatan": "Incoming Resources",
        "Pendapatan_Usaha": "Unrestricted Income / Donations / Grants",
        "Pendapatan Jasa": "Program Membership Income",
        "Retur Penjualan": "Program Revenue Adjustment",
        "Potongan Penjualan": "Program Subsidy",
        "Piutang Penjualan": "Program Membership Receivables",
        "Piutang Dagang": "Current Receivables",
        "pendapatan_yang_masih_harus_diterima": "Donation Commitment Receivables",
        "Persediaan Barang": "Inventory",
        "Modal": "Net Assets",
        "Modal Awal": "Initial Fund",
        "Laba Ditahan": "Previous Year Surplus",
        "Laba Tahun Berjalan": "Current Year Surplus/Deficit",
        "dana_config": {
            "dana_tidak_terikat": {
                "name": "Dana Tidak Terikat",
                "rename": "Unrestricted Fund",
                "akun_items": [
                    "Modal Awal",
                    "Laba Ditahan",
                    "Laba Tahun Berjalan",
                    "Cadangan Wajib"
                ]
            },
            "dana_terikat": {
                "name": "Dana Terikat",
                "rename": "Restricted Fund",
                "akun_items": []
            }
        }
    },
    "bumdes": {
        "Laba Tahun Berjalan": "SHU"
    }
}
