:root{--navy-950:#061d33;--navy-900:#082a4a;--navy-800:#0d3d68;--teal-600:#078c7b;--teal-500:#0aa58e;--teal-100:#daf4ee;--slate-900:#14212b;--slate-700:#42515d;--slate-500:#687782;--slate-200:#dce3e8;--slate-100:#edf2f5;--surface:#fff;--surface-soft:#f7fafb;--shadow:0 16px 40px rgba(6,29,51,.08);--radius-sm:12px;--radius-md:20px;--radius-lg:28px;--container:1180px;--header-height:82px}
*,*::before,*::after{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--slate-900);background:var(--surface);font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;line-height:1.65;-webkit-font-smoothing:antialiased}img{max-width:100%;height:auto;display:block}a{color:inherit;text-decoration:none}button,a{-webkit-tap-highlight-color:transparent}.container{width:min(calc(100% - 40px),var(--container));margin-inline:auto}.skip-link{position:fixed;top:12px;left:12px;z-index:2000;padding:10px 14px;border-radius:8px;color:#fff;background:var(--navy-950);transform:translateY(-150%)}.skip-link:focus{transform:translateY(0)}
.site-header{position:sticky;top:0;z-index:1000;background:#fff;border-bottom:1px solid rgba(220,227,232,.9)}.header-inner{min-height:var(--header-height);display:flex;align-items:center;justify-content:space-between;gap:24px}.brand{flex:0 0 auto;width:225px}.primary-nav{display:flex;align-items:center;justify-content:flex-end;gap:18px;font-size:.84rem;font-weight:750;color:var(--slate-700);white-space:nowrap}.primary-nav a{position:relative;padding:30px 0 27px}.primary-nav a::after{content:"";position:absolute;left:0;right:100%;bottom:20px;height:2px;background:var(--teal-600);transition:right .18s ease}.primary-nav a:hover,.primary-nav a:focus-visible{color:var(--navy-900)}.primary-nav a:hover::after,.primary-nav a:focus-visible::after{right:0}.menu-toggle{display:none;flex:0 0 auto;width:46px;height:46px;padding:0;border:1px solid var(--slate-200);border-radius:12px;background:#fff;cursor:pointer;position:relative;z-index:1030}.menu-toggle span{position:absolute;left:50%;width:24px;height:2px;border-radius:999px;background:var(--navy-900);transform:translateX(-50%);transform-origin:center;transition:top .18s ease,transform .18s ease,opacity .14s ease}.menu-toggle span:nth-child(1){top:14px}.menu-toggle span:nth-child(2){top:21px}.menu-toggle span:nth-child(3){top:28px}.menu-toggle.is-open span:nth-child(1){top:21px;transform:translateX(-50%) rotate(45deg)}.menu-toggle.is-open span:nth-child(2){opacity:0}.menu-toggle.is-open span:nth-child(3){top:21px;transform:translateX(-50%) rotate(-45deg)}.menu-backdrop{display:none;position:fixed;inset:0;z-index:900;border:0;background:rgba(6,29,51,.46);padding:0;cursor:default}
.hero{position:relative;min-height:570px;overflow:hidden;display:flex;align-items:center;background:#f1f6fa}.hero-media{position:absolute;inset:0 0 0 42%;overflow:hidden}.hero-media img{width:100%;height:100%;object-fit:cover;object-position:center center}.hero::after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,#f3f8fc 0%,rgba(243,248,252,.99) 35%,rgba(243,248,252,.88) 49%,rgba(243,248,252,.42) 64%,rgba(243,248,252,.03) 82%)}.hero-content{position:relative;z-index:2;padding:92px 0}.hero-copy{max-width:610px}.eyebrow{margin:0 0 14px;color:var(--teal-600);font-size:.78rem;font-weight:800;letter-spacing:.14em;text-transform:uppercase}h1,h2,h3,p{margin-top:0}h1,h2,h3{color:var(--navy-950);line-height:1.14}h1{max-width:720px;margin-bottom:24px;font-size:clamp(2.55rem,5vw,4.6rem);letter-spacing:-.045em}h2{margin-bottom:18px;font-size:clamp(2rem,3.4vw,3.2rem);letter-spacing:-.035em}h3{margin-bottom:12px;font-size:1.24rem;letter-spacing:-.015em}.hero-text{max-width:590px;margin-bottom:30px;color:var(--slate-700);font-size:1.08rem}.hero-actions{display:flex;flex-wrap:wrap;gap:12px}.button{display:inline-flex;min-height:48px;align-items:center;justify-content:center;padding:12px 20px;border:1px solid transparent;border-radius:999px;font-weight:800;transition:transform .18s ease,background .18s ease,border-color .18s ease}.button:hover{transform:translateY(-1px)}.button-primary{color:#fff;background:var(--navy-900)}.button-primary:hover{background:var(--navy-800)}.button-secondary{color:var(--navy-900);border-color:rgba(8,42,74,.18);background:rgba(255,255,255,.88)}.button-secondary:hover{border-color:var(--teal-500);background:#fff}
.section{padding:40px 0}.section-alt{background:var(--surface-soft)}.section-heading{max-width:760px;margin:0 auto 42px;text-align:center}.section-heading.left{margin:0;text-align:left}.section-heading>p:last-child{color:var(--slate-700)}.feature-grid,.post-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}.feature-card,.post-card{display:flex;flex-direction:column;overflow:hidden;border:1px solid var(--slate-200);border-radius:var(--radius-md);background:#fff;box-shadow:0 8px 24px rgba(6,29,51,.04);transition:transform .18s ease,border-color .18s ease,box-shadow .18s ease}.feature-card:hover,.post-card:hover{transform:translateY(-4px);border-color:rgba(10,165,142,.4);box-shadow:var(--shadow)}.feature-image,.post-image{display:block;overflow:hidden;background:#fff;aspect-ratio:16/9}.feature-image img,.post-image img{display:block;width:100%;height:100%;object-fit:contain;transition:transform .3s ease}.feature-card:hover img,.post-card:hover img{transform:scale(1.025)}.feature-body,.post-body{display:flex;flex:1;flex-direction:column;padding:24px}.feature-body p,.post-body p{color:var(--slate-500);margin-bottom:18px}.card-link,.text-link{color:var(--teal-600);font-weight:800}.card-link::after,.text-link::after{content:" →"}.content-split{display:grid;grid-template-columns:.9fr 1.1fr;gap:72px;align-items:center}.checklist-card{padding:30px;border:1px solid var(--slate-200);border-radius:var(--radius-lg);background:#fff}.check-item{display:grid;grid-template-columns:auto 1fr;gap:16px;padding:18px 0}.check-item+.check-item{border-top:1px solid var(--slate-100)}.check-item>span{display:grid;width:34px;height:34px;place-items:center;border-radius:50%;color:#fff;background:var(--navy-900);font-size:.78rem;font-weight:800}.check-item strong{color:var(--navy-950)}.check-item p{margin:4px 0 0;color:var(--slate-500);font-size:.94rem}.article-category{display:inline-block;margin-bottom:14px;color:var(--teal-600);font-size:.76rem;font-weight:900;letter-spacing:.08em;text-transform:uppercase}.post-card h3 a:hover,.feature-card h3 a:hover{color:var(--teal-600)}
.cta-section{padding:76px 0;color:#fff;background:var(--navy-950)}.cta-inner{display:flex;align-items:center;justify-content:space-between;gap:40px}.cta-inner h2{max-width:760px;margin-bottom:0;color:#fff}.cta-section .eyebrow{color:#5fe0c8}.button-light{flex:0 0 auto;color:var(--navy-950);background:#fff}.site-footer{padding:62px 0 24px;background:#f5f8fa}.footer-grid{display:grid;grid-template-columns:3.5fr 1.5fr 1.5fr;gap:48px}.footer-brand img{width:220px;margin-bottom:18px}.footer-brand p{color:var(--slate-500)}.footer-links{display:flex;flex-direction:column;gap:10px}.footer-links strong{margin-bottom:6px;color:var(--navy-950)}.footer-links a{color:var(--slate-500)}.footer-links a:hover{color:var(--teal-600)}.footer-bottom{margin-top:42px;padding-top:22px;border-top:1px solid var(--slate-200);color:var(--slate-500);font-size:.9rem;text-align:center}.footer-bottom p{margin:0}
@media(max-width:1240px){:root{--header-height:76px}.menu-toggle{display:block}.primary-nav{position:fixed;top:calc(var(--header-height) + 12px);right:20px;width:min(390px,calc(100vw - 40px));max-height:calc(100vh - var(--header-height) - 28px);max-height:calc(100dvh - var(--header-height) - 28px);padding:12px;display:flex;flex-direction:column;align-items:stretch;justify-content:flex-start;gap:0;border:1px solid var(--slate-200);background:#fff;box-shadow:0 24px 60px rgba(6,29,51,.22);overflow-y:auto;overscroll-behavior:contain;touch-action:pan-y;z-index:1020;font-size:.98rem;white-space:normal;opacity:0;visibility:hidden;pointer-events:none;transform:translateY(-10px) scale(.985);transform-origin:top right;transition:opacity .18s ease,transform .18s ease,visibility 0s linear .18s}.primary-nav.is-open{opacity:1;visibility:visible;pointer-events:auto;transform:translateY(0) scale(1);transition:opacity .18s ease,transform .18s ease,visibility 0s;top: 2px;right: 0;}.primary-nav a{padding:13px 14px;border-radius:10px}.primary-nav a+a{border-top:1px solid var(--slate-100)}.primary-nav a:hover,.primary-nav a:focus-visible{background:var(--surface-soft)}.primary-nav a::after{display:none}.menu-backdrop.is-visible{display:block}body.menu-open{overflow:hidden}.content-split{gap:44px}}
@media(max-width:820px){:root{--header-height:72px}.footer-brand img{margin: 0px auto;margin-top:-40px}.container{width:min(calc(100% - 32px),var(--container))}.header-inner{min-height:var(--header-height)}.brand{width:205px}.primary-nav{top:calc(var(--header-height) + 10px);right:16px;width:50%;max-height:calc(100vh - var(--header-height) - 26px);max-height:calc(100dvh - var(--header-height) - 26px)}.hero{min-height:520px}.hero-media{inset:0}.hero-media img{object-position:62% center}.hero::after{background:linear-gradient(90deg,rgba(245,249,252,.98) 0%,rgba(245,249,252,.94) 50%,rgba(245,249,252,.69) 100%)}.hero-content{padding:72px 0}.hero-copy{max-width:600px}.content-split{grid-template-columns:1fr;gap:34px}.section{padding:68px 0}.feature-grid,.post-grid{grid-template-columns:1fr}.footer-grid{grid-template-columns:1fr 1fr}.footer-brand{grid-column:1/-1}}
@media(max-width:560px){:root{--header-height:66px}.container{width:min(calc(100% - 28px),var(--container))}.brand{width:176px}.menu-toggle{width:42px;height:42px;border-radius:10px}.menu-toggle span{width:22px}.menu-toggle span:nth-child(1){top:12px}.menu-toggle span:nth-child(2){top:19px}.menu-toggle span:nth-child(3){top:26px}.menu-toggle.is-open span:nth-child(1),.menu-toggle.is-open span:nth-child(3){top:19px}.primary-nav.is-open{top:66px;}.primary-nav{top:calc(var(--header-height) + 8px);right:14px;width:100%;max-height:calc(100vh - var(--header-height) - 22px);max-height:calc(100dvh - var(--header-height) - 22px);padding:10px}.primary-nav a{padding:12px}.hero{min-height:500px}.hero-media img{object-position:68% center}.hero::after{background:rgba(245,249,252,.84)}.hero-content{padding:64px 0}h1{font-size:clamp(2.15rem,11vw,3.15rem)}.hero-text{font-size:1rem}.hero-actions{width:100%}.hero-actions .button{flex:1 1 100%}.checklist-card,.feature-card,.post-card{border-radius:18px}.checklist-card{padding:20px}.feature-body,.post-body{padding:20px}.cta-inner{align-items:flex-start;flex-direction:column}.footer-grid{grid-template-columns:1fr;gap:32px}.footer-brand{grid-column:auto}}
@media(min-width:1241px){.primary-nav{visibility:visible!important;opacity:1!important;pointer-events:auto!important;transform:none!important}.menu-backdrop{display:none!important}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{transition-duration:.01ms!important;animation-duration:.01ms!important;animation-iteration-count:1!important}}

/* Topic pages */
.topic-hero{min-height:520px}
.topic-hero .hero-media{inset:0 0 0 44%}
.topic-hero .hero-media img{object-fit:cover;object-position:center}
.topic-hero::after{background:linear-gradient(90deg,#f4f8fb 0%,rgba(244,248,251,.99) 38%,rgba(244,248,251,.9) 52%,rgba(244,248,251,.35) 72%,rgba(244,248,251,.02) 100%)}
@media(max-width:820px){.topic-hero .hero-media{inset:0}.topic-hero::after{background:linear-gradient(90deg,rgba(245,249,252,.97),rgba(245,249,252,.82))}.topic-hero .hero-media img{object-position:center}}

.feature-body .card-link,.post-body .card-link{margin-top:auto}

/* Per-page hero focal points */
body:has(link[rel="canonical"][href$="/pembukuan/"]) .topic-hero .hero-media img{object-position:72% center}
body:has(link[rel="canonical"][href$="/akuntansi-dasar/"]) .topic-hero .hero-media img{object-position:68% center}
body:has(link[rel="canonical"][href$="/anggaran/"]) .topic-hero .hero-media img{object-position:72% center}
body:has(link[rel="canonical"][href$="/perencanaan/"]) .topic-hero .hero-media img{object-position:70% center}
body:has(link[rel="canonical"][href$="/tentang-kami/"]) .topic-hero .hero-media img{object-position:72% center}
body:has(link[rel="canonical"][href$="/kontak/"]) .topic-hero .hero-media img{object-position:72% center}
body:has(link[rel="canonical"][href$="/kebijakan-privasi/"]) .topic-hero .hero-media img{object-position:72% center}
body:has(link[rel="canonical"][href$="/disclaimer/"]) .topic-hero .hero-media img{object-position:72% center}
.info-hero{min-height:460px}
.info-hero .hero-copy{max-width:620px}
@media(max-width:820px){.info-hero{min-height:460px}.info-hero .hero-media img{object-position:68% center}}

/* Deep-dive article pages */
.article-layout{display:grid;grid-template-columns:minmax(0,1fr) 320px;gap:48px;align-items:start}.article-content{max-width:850px}.article-content h2{margin:42px 0 16px;font-size:clamp(1.65rem,2.4vw,2.25rem);line-height:1.2;color:#082a4a}.article-content h2:first-of-type{margin-top:10px}.article-content h3{margin:30px 0 12px;font-size:1.3rem;line-height:1.3;color:#123a5c}.article-content p{margin:0 0 18px;line-height:1.82}.article-content a:not(.button){text-decoration:none}.source-citation{font-weight:650}.source-box{margin-top:48px;padding:28px;border:1px solid rgba(8,42,74,.14);border-radius:18px;background:#f7fafc}.source-box h2{margin:0 0 12px;font-size:1.45rem}.source-box ul{margin:18px 0 0;padding-left:20px}.source-box li{margin:10px 0;line-height:1.55}.sticky-card{position:sticky;top:110px}.article-aside .checklist-card{margin-top:0}@media(max-width:900px){.article-layout{grid-template-columns:1fr;gap:32px}.article-content{max-width:none}.sticky-card{position:static}.article-aside{order:-1}}
.article-layout.single-column{grid-template-columns:minmax(0,1fr)}
.article-layout.single-column .article-content{max-width:none}
.article-summary{margin-top:28px}
.article-summary .checklist-card{margin:0}

/* Contextual content links */
.article-content a:not(.button),
.source-box a,
.checklist-card a:not(.button) {
  color: #087c72;
  text-decoration: none;
  transition: color .18s ease, background-color .18s ease;
}
.article-content a:not(.button):hover,
.source-box a:hover,
.checklist-card a:not(.button):hover {
  color: var(--navy-800);
}
.article-content a:not(.button):focus-visible,
.source-box a:focus-visible,
.checklist-card a:not(.button):focus-visible {
  color: var(--navy-800);
  outline: 2px solid rgba(10,165,142,.45);
  outline-offset: 3px;
  border-radius: 3px;
}

/* Clickable content cards */
.feature-card.clickable-card,
.post-card.clickable-card {
  position: relative;
  cursor: pointer;
}
.feature-card.clickable-card .stretched-card-link::after,
.post-card.clickable-card .stretched-card-link::after {
  content: "";
  position: absolute;
  inset: 0;
  z-index: 2;
}
.feature-card.clickable-card:focus-within,
.post-card.clickable-card:focus-within {
  outline: 2px solid currentColor;
  outline-offset: 3px;
}
.feature-card.clickable-card .stretched-card-link,
.post-card.clickable-card .stretched-card-link {
  text-decoration: none;
}

/* Related cards use the entire card as the link; no duplicate visible CTA. */
a.post-card.clickable-card {
  color: inherit;
  text-decoration: none;
}
a.post-card.clickable-card:focus-visible {
  outline: 2px solid var(--teal-600);
  outline-offset: 3px;
}
a.post-card.clickable-card:hover .article-category,
a.post-card.clickable-card:focus-visible .article-category {
  color: var(--navy-800);
}

/* 404 page */
.error-page{min-height:calc(100vh - var(--header-height));display:flex;align-items:center;padding:96px 0;background:linear-gradient(135deg,#f7fafc 0%,#eef5f8 100%)}
.error-inner{max-width:780px;text-align:center}
.error-code{margin:0 0 8px;color:rgba(8,42,74,.09);font-size:clamp(7rem,22vw,14rem);font-weight:900;line-height:.8;letter-spacing:-.06em}
.error-inner h1{margin:0 auto 20px;max-width:720px;color:var(--navy-950)}
.error-text{max-width:680px;margin:0 auto;color:var(--slate-500);font-size:1.08rem;line-height:1.75}
.error-actions{justify-content:center;margin-top:32px}
@media(max-width:560px){.error-page{padding:72px 0}.error-actions{width:100%}.error-actions .button{flex:1 1 100%}}