{"id":12738,"date":"2024-02-25T13:28:03","date_gmt":"2024-02-25T06:28:03","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=12738"},"modified":"2026-01-29T14:49:01","modified_gmt":"2026-01-29T07:49:01","slug":"proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing\/","title":{"rendered":"Variable Costing sebagai Langkah dalam Penetapan Biaya Bisnis yang Efektif"},"content":{"rendered":"<p>Metode yang sering digunakan dalam menentukan biaya produksi adalah <em>full costing<\/em> dan <em>variable costing<\/em>. Dalam siklus bisnis yang terdiri dari produksi, distribusi, dan penjualan, kedua metode ini berperan penting untuk memastikan biaya yang tercatat sesuai dengan kebutuhan perusahaan.<\/p>\n<p>Baik <em>full costing<\/em> maupun <em>variable costing<\/em> sama-sama berfungsi sebagai metode perhitungan biaya produk. Keduanya menjadi dasar dalam proses penetapan harga, sehingga perusahaan dapat lebih tepat dalam mengelola anggaran dan mengambil keputusan bisnis.<\/p>\n<p>Kemampuan dalam mengoptimalkan keuntungan tanpa menambah risiko kerugian sangatlah penting. Salah satu caranya adalah dengan memanfaatkan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/rekomendasi-software-akuntansi-di-indonesia\/\">software akuntansi untuk mempercepat pencatatan penjualan, memantau arus kas, dan membaca margin laba lebih akurat<\/a> yang dapat membantu pengusaha meningkatkan efisiensi dan konversi penjualan. Untuk memahami lebih lanjut, mari simak artikel ini!<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li><a href=\"#a\">Variable costing<\/a> adalah metode perhitungan biaya produksi yang berubah secara proporsional sesuai dengan tingkat aktivitas atau volume produksi.<\/li>\n<li><a href=\"#b\">Full costing<\/a> adalah metode perhitungan biaya produksi yang mencakup seluruh biaya, baik variabel maupun tetap, untuk menentukan total biaya per unit.<\/li>\n<li><a href=\"#c\">Kelebihan<\/a> full costing adalah mampu menampilkan total biaya produksi secara menyeluruh, sedangkan kelebihan variable costing terletak pada kemudahannya dalam mendukung keputusan dan perencanaan jangka pendek.<\/li>\n<li>Jika kompleksitas penerapan kedua metode tersebut terlalu tinggi, solusi seperti <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><strong><span style=\"text-decoration: underline;\">Sistem Akuntansi dari HashMicro<\/span><\/strong><\/a> dapat membantu dalam memonitor kondisi keuangan perusahaan dan mengurangi proses akuntansi manual.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script> <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; 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\/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<span id=\"a\"><\/span><\/p>\n<h2 id=\"apa\"><b>Apa itu <\/b><b><i>Variable Costing<\/i><\/b><b>?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Variable costing adalah sebuah metode untuk menghitung segala biaya yang perusahaan gunakan untuk memproduksi suatu produk, dimana biaya ini memiliki jumlah yang terus berubah tergantung pada ruang lingkup kegiatan bisnis. Dengan kata lain, biaya ini juga berfluktuasi sebanding dengan produksi atau produksi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Biaya tersebut pun nantinya dapat menghasilkan jumlah yang fluktuatif (tidak tetap atau tidak pasti) yaitu memiliki kemampuan untuk naik-turun secara proporsional.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Harga pokok produk menurut metode variabel costing umumnya terdiri dari:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(a) Biaya bahan baku = Rp xxx<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(b) Biaya tenaga kerja variabel = Rp xxx<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(c) <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/biaya-overhead-pabrik-apakah-penting-menghitung-biaya-produksi\/\">Biaya overhead pabrik<\/a> variabel = Rp xxx<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Harga pokok produk = (a) + (b) + (c)<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-135545 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-1.jpg\" alt=\"variable costing\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-1.jpg 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-1-300x163.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-1-1024x555.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-1-768x416.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-1-775x420.jpg 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-1-150x81.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-1-696x377.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-1-1068x580.jpg 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><br \/>\n<span id=\"b\"><\/span><\/p>\n<h2 id=\"pengertian\"><b>Pengertian <\/b><b><i>Full Costing<\/i><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Sedangkan<\/span><i><span style=\"font-weight: 400;\"> full costing<\/span><\/i><span style=\"font-weight: 400;\"> dipahami sebagai <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/full-costing\/\">perhitungan biaya produksi menyeluruh<\/a>, yaitu seluruh biaya yang telah suatu perusahaan keluarkan sebagai biaya untuk proses produksi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Oleh karena itu, metode ini akan melibatkan segala biaya, termasuk biaya variabel, biaya tetap, biaya langsung, biaya tidak langsung, investasi, dan semua biaya yang perusahaan gunakan dalam proses produksi. Oleh karena itu, metode ini biasanya digunakan sebagai <\/span><span style=\"font-weight: 400;\">tolak<\/span><span style=\"font-weight: 400;\"> ukur, terutama dalam menghitung biaya pokok produksi dan total biaya per unit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Berikut merupakan harga pokok produksi menurut metode full costing, terdiri dari:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(a) Biaya bahan baku = Rp xxx<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(b) Biaya tenaga kerja langsung = Rp xxx<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(c) Biaya overhead pabrik tetap = Rp xxx<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(d) Biaya overhead pabrik variabel = Rp xxx<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Harga pokok produksi =\u00a0 (a) + (b) + (c) + (d)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Setelah penjelasan singkat mengenai perbedaannya kedua metode tersebut, berikut merupakan tujuan dari adanya <\/span><i><span style=\"font-weight: 400;\">variable costing.<\/span><\/i><\/p>\n<p>Baca juga: <a title=\"Fungsi Komunikasi Pemasaran dalam Menarik Perhatian Pelanggan\" href=\"https:\/\/www.hashmicro.com\/id\/blog\/apa-itu-komunikasi-pemasaran\/\" target=\"_blank\" rel=\"bookmark noopener\">Fungsi Komunikasi Pemasaran dalam Menarik Perhatian Pelanggan<\/a><\/p>\n<h2 id=\"tujuan\"><b>Tujuan Adanya <\/b><b><i>Variable Costing<\/i><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Tujuan dari biaya variabel adalah untuk menyediakan informasi yang memiliki orientasi bagi manajemen dalam pengambilan keputusan jangka pendek, yaitu:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pihak manajemen dapat mengetahui batas kontribusi yang berguna untuk menentukan rencana besarnya laba melalui analisis hubungan biaya-volume-laba dan untuk keputusan bagi pihak manajemen dalam pengambilan kebijaksanaan jangka pendek.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Manajemen memiliki kemudahan dalam memfasilitasi pemantauan status operasional, pembuatan penilaian, dan akuntabilitas ke departemen lain dalam\u00a0 perusahaan.<\/li>\n<\/ol>\n<h2 id=\"kelebihan\"><b>Apa Kelebihan <\/b><b><i>Full Costing <\/i><\/b><b>dan <\/b><b><i>Variable Costing<\/i><\/b><b>?<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-135547 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-3.jpg\" alt=\"variable costing\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-3.jpg 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-3-300x163.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-3-1024x555.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-3-768x416.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-3-775x420.jpg 775w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-3-150x81.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-3-696x377.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/07\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing-3-1068x580.jpg 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Bagi sebagian besar dari Anda yang mungkin masih bingung untuk memilih menggunakan metode apa yang tepat bagi bisnis Anda, kelanjutan dari artikel ini dapat menambah wawasan Anda sebelum menjatuhkan pilihan yang sesuai.<\/span><\/p>\n<h3 id=\"kelebihan_full_costing\"><strong>Kelebihan metode full costing<\/strong><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dapat menampilkan total biaya<\/span><a href=\"https:\/\/money.kompas.com\/read\/2021\/02\/20\/101210126\/mengenal-apa-itu-biaya-overhead-contoh-dan-cara-menghitungnya\" target=\"_blank\" rel=\"noopener\"> <i><span style=\"font-weight: 400;\">overhead <\/span><\/i><\/a><span style=\"font-weight: 400;\">secara komprehensif<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Metode ini memiliki dua jenis biaya yaitu biaya variabel dan <\/span><i><span style=\"font-weight: 400;\">overhead<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dapat melakukan penundaan dalam beban biaya <\/span><i><span style=\"font-weight: 400;\">overhead <\/span><\/i><span style=\"font-weight: 400;\">saat produk belum laku terjual.\u00a0<\/span><\/li>\n<\/ol>\n<h3 id=\"kelebihan_variable\"><strong>Kelebihan <i>variable costing<\/i><\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Perlu diketahui bahwa ada kelebihan akuntansi biaya variabel yang perlu Anda ketahui, berikut daftarnya:\u00a0<\/span><\/p>\n<ul>\n<li>\n<h4><strong>Manajemen Biaya\u00a0<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Dengan menggunakan metode ini, pihak manajemen dapat memisahkan biaya tetap dari laporan <\/span><span style=\"font-weight: 400;\">laba <\/span><span style=\"font-weight: 400;\">rugi sehingga pihak manajemen dapat lebih fokus pada perilaku biaya tetap ini.<\/span><\/p>\n<ul>\n<li>\n<h4><strong>Mendukung pengambilan keputusan jangka pendek\u00a0<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Metode ini juga mendukung pihak manajemen agar dapat menentukan pengambilan keputusan. Contohnya, jika ada pesanan khusus dari konsumen maka harganya sudah dapat perusahaan tentukan melalui <\/span><i><span style=\"font-weight: 400;\">variabel costing.<\/span><\/i><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li>\n<h4><strong>Membantu perencanaan penentuan laba jangka pendek\u00a0<\/strong><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Pihak manajemen memerlukan informasi mengenai biaya yang sudah dipisahkan menurut perilaku dan menurut perubahan volume produksi untuk menentukan laba jangka pendek, penggunaan sistem perencanaan seperti <a href=\"https:\/\/www.hashmicro.com\/id\/hash-core-erp\" target=\"_blank\" rel=\"noopener\">ERP<\/a> tentu akan sangat membatu dalam perencanaan laba pendek seperti ini. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sistem ERP mampu mengintegrasikan setiap aktivitas bisnis, seperti dalam kegiatan manajemen inventaris, sales &amp; marketing, dan keuangan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Baca juga: <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/apa-itu-purchase-order\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Apa itu Purchase Order dan Apa Kegunaannya bagi Bisnis Anda?<\/span><\/a><\/p>\n<h2 id=\"kekurangan\"><b>Apa Kekurangan <\/b><b><i>Full Costing <\/i><\/b><b>dan<\/b><b><i> Variable Costing<\/i><\/b><b>?<\/b><\/h2>\n<h3 id=\"kekurangan_full_costing\"><span style=\"font-weight: 400;\">Kekurangan metode <\/span><i><span style=\"font-weight: 400;\">full costing<\/span><\/i><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Harga jual produk lebih tinggi dibandingkan dengan metode biaya variabel.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Metode <\/span><i><span style=\"font-weight: 400;\">full costing<\/span><\/i><span style=\"font-weight: 400;\"> membuat konsumen mau membayar berapapun untuk barang yang mereka inginkan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hanya dapat Anda gunakan dalam bisnis dengan bidang produksi bahan pokok masyarakat pada umumnya.<\/span><\/li>\n<\/ul>\n<h3 id=\"kekurangan_variable\"><span style=\"font-weight: 400;\">Kekurangan <\/span><i><span style=\"font-weight: 400;\">variable costing<\/span><\/i><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Discretionary fixed cost dan committed fixed cos<\/span><\/i><span style=\"font-weight: 400;\">t<\/span> <span style=\"font-weight: 400;\">akan sulit untuk dilakukan pada metode costing jenis ini.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Metode ini akan menyebabkan naik turunnya suatu laba, disebabkan karena terjadinya perubahan dalam penjualan suatu produk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Variable costing tidak cocok untuk perusahaan yang bersifat musiman<\/span><\/li>\n<\/ul>\n<h2 id=\"contoh_laporan_full_costing\"><b>Bagaimana Contoh Laporan Laba Rugi <\/b><b><i>Full Costing<\/i><\/b><b>?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Dalam laporan laba rugi yang dibuat dengan metode full costing, bisa dilihat di contoh bahwa metode ini menitikberatkan pada penyajian unsur-unsur biaya yang berhubungan dengan fungsi-fungsi pokok yang ada dalam perusahaan. Berikut contohnya:<\/span><\/p>\n<h3><b>PT Karya Puspita<\/b><\/h3>\n<h4><span style=\"font-weight: 400;\">Laporan Laba Rugi (Metode Full Costing)<\/span><\/h4>\n<figure id=\"attachment_12740\" aria-describedby=\"caption-attachment-12740\" style=\"width: 429px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-12740\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/5aad50a6914cc-222x300.jpg\" alt=\"Contoh Laporan Laba Rugi Metode Full Costing\" width=\"429\" height=\"580\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/5aad50a6914cc-222x300.jpg 222w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/5aad50a6914cc-150x203.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/5aad50a6914cc-300x405.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/5aad50a6914cc.jpg 641w\" sizes=\"auto, (max-width: 429px) 100vw, 429px\" \/><figcaption id=\"caption-attachment-12740\" class=\"wp-caption-text\">Contoh Laporan Laba Rugi Metode Full Costing<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\"><style>\r\n\t.td-fix-index{-webkit-transform:unset !important;transform:unset !important}\r\n.article-post-column .td-pb-row{position:unset !important}\r\n    .article-a-form{padding:20px;color:#ffffff;border-radius:15px;background-color:#191f25}\r\n  .article-a-form h3,.article-a-form p{color:#ffffff !important}\r\n\t.article-a-form h3{font-size:23px;font-weight:bold;margin-top:0px;padding:5px;line-height:36px}\r\n  \/* .article-a-form::before{content:\"\"; border:3px solid #F4C82D;padding:10px;border-radius:20px;z-index:-1; position:absolute;transform:rotate(-4deg);left: 0px;top: -10px;width: 83%;height: 100%;} *\/\r\n  .article-a-form img{max-width:100%;left:0;height:auto; z-index:-1;}\r\n  @media only screen and (max-width: 600px) {\r\n  \/*   .article-a-form img {\r\n      position:unset\r\n    } *\/\r\n    .article-a-form h3 {\r\n\t\tmargin-top: 0;\r\n\t\tfont-size: 20px !important;\r\n\t\tline-height: 30px !important;\r\n\t\tmargin-bottom: 10px;\r\n\t}\r\n\t  .article-a-form .popup h3{\r\n\t\t  margin-top:0px;\r\n\t\t  line-height:25px;\r\n\t\t  font-size:20px;\r\n\t  }\r\n    .article-a-form{padding-top:15px;}\r\n\t  .thanks-popup .row{\r\n\t\tdisplay:block;\r\n\t\ttext-align:center;\r\n\t  }\r\n\t  .overlay .popup{\r\n\t\t  max-width:100%\r\n\t  }\r\n\t  .overlay .popup .row img{\r\n\t\tdisplay: none;\r\n\t  }\r\n\t  .article-a-form .overlay.thanks-popup h3{\r\n\t\t  margin-top:0;\r\n\t  }\r\n  }\r\n  .article-a-form select {color:grey}\r\n  .article-a-form textarea{min-height:0 !important; height:80px}\r\n  .article-a-form .form-control{border-radius:6px;\r\n      width: 100%;\r\n      padding: 5px;\r\n      border: 1px solid lightgray;\r\n      background: #f5f8fa;font-size:13px;\r\n  }\r\n  .article-a-form .row{display:flex;flex-wrap:no-wrap;}\r\n  .article-a-form .row .col-lg-6{flex: 1 1 200px;}\r\n  .article-a-form .col-lg-12{width:100%;}\r\n  .article-a-form .form-group{margin:5px;}\r\n  .article-a-form .btn {\r\n    background: #ee9305;\r\n    padding: 8px 40px;\r\n    margin: 10px 5px 25px;\r\n    color: #fff;\r\n    border: 0px;\r\n    border-radius: 10px;\r\n    width: calc(100%  - 8px);\r\n}\r\n\t.article-a-form .btn:hover{opacity:0.9}\r\n  .mb2{margin-bottom:10px;}\r\n  .article-a-form .form-control:not(select) {\r\n      padding-left: 8px;\r\n  }\r\n<\/style>\r\n<style>\r\n\t.form-step.overlay {\r\n\t\tdisplay: none;\r\n\t}\r\n\r\n\t.form-step.active {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t.overlay {\r\n\t\tposition: fixed;\r\n\t\ttop: 0;\r\n\t\tleft: 0;\r\n\t\twidth: 100%;\r\n\t\theight: 100%;\r\n\t\tbackground-color: rgba(0, 0, 0, 0.5);\r\n\t\tdisplay: none;\r\n\t\tjustify-content: center;\r\n\t\talign-items: center;\r\n\t}\r\n\t.overlay.thanks-popup.active{\r\n\t\tdisplay: block;\r\n\t}\r\n\t.article-a-form .overlay h3 {\r\n    \tfont-size: 30px;\r\n    \tfont-weight: 800;\r\n    \tmargin: 36px 0 5px;\r\n\t}\r\n\/*         .overlay.active {\r\n            display: flex;\r\n\t} *\/\r\n.overlay.active .popup {\r\n    background-color: #fff;\r\n    padding: 42px;\r\n    border-radius: 15px;\r\n    box-shadow: 0 0 10px rgba(0, 0, 0, 0.2);\r\n    text-align: left;\r\n    margin-top: 120px;\r\n    width: 760px;\r\n\tposition:relative;\r\n}\r\n\t.error {\r\n\t\tborder: 1px solid red;\r\n\t}\r\n\r\n\t.error-message {\r\n\t\tcolor: red;\r\n\t\tfont-size: 14px;\r\n\t\tmargin-top: 5px;\r\n\t}\r\n\tp.error-message {\r\n\t\tmargin-bottom: 0px;\r\n\t\tmargin-top: 0px;\r\n\t}\r\n\t.closeoverlay:hover{opacity:0.9}\r\n\t.closeoverlay {\r\n\t\tcursor: pointer;\r\n\t\tborder: none;\r\n\t\toutline: none;\r\n\t\tbackground-color: #97333c;\r\n\t\tcolor: #fff;\r\n\t\tpadding: 7px 20px;\r\n\t\tborder-radius: 7px;\r\n\t\ttransition:ease all 0.3s\r\n\t}\r\n\t.closeoverlay:hover{background-color:#222222}\r\n\t\r\n.closeoverlay2 {\r\n    color: black;\r\n    font-size: 24px;\r\n    position: absolute;\r\n    font-weight: 600;\r\n    top: 18px;\r\n    right: 31px;\r\n}\r\n\tdiv#form-popup {\r\n    padding: 25vh 0% 0;\r\n\tz-index:999;\r\n}\r\n\t.wrapper {\r\n    max-width: 550px;\r\n    width: 100%;\r\n    margin: auto;\r\n    background: #191f25;\r\n    padding: 20px 30px;\r\n    border-radius: 15px;\r\n}\r\n\r\n.close-step {\r\n    color: #ee9305!important;\r\n    text-align: center;\r\n    display: block;\r\n    margin-top: -20px;\r\n    margin-bottom: 0 !important;\r\n}\r\n\t\r\n\t.title-style {\r\n\t\tfont-size: 28px!important;\r\n\t\tmargin-top: 0px !important;\r\n\t}\r\n\t\r\n\t.input-style{\r\n\t\theight:40px!important;\r\n\t}\r\n\t.space{\r\n\t\tmargin-bottom:10px;\r\n\t}\r\n\t\r\n\t@media (max-width:991px){\r\n\tdiv#form-popup {\r\n    padding: 25% 0%;\r\n\t}\r\n\t\t\r\n\t.title-style{\r\n\t line-height:48px!important;\r\n\t}\r\n}\r\n\t\r\n    <\/style>\r\n<div class=\"article-a-form\">\r\n    \r\n      <form id=\"webform-article\" method=\"post\" class=\"hm-contact-form-article\">\r\n        <div class=\"form-step active\">\r\n\t\t\t\r\n\t\t\t\t<h3>Hitung Estimasi Biaya &amp; Timeline Implementasi ERP Anda<\/h3>\r\n\t\t\t\r\n            <div class=\"row\">\r\n                <div class=\"col-lg-6\">\r\n                    <div class=\"form-group mb-3\">\r\n                        <input type=\"text\" name=\"companyname\" class=\"form-control\" placeholder=\"Nama Perusahaan\" >\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"col-lg-6\">\r\n                    <div class=\"form-group mb-3\">\r\n                        <select name=\"industry\" class=\"form-control\" required>\r\n                            <option value=\"\" disabled=\"\" selected=\"\">Pilih Industri<\/option>\r\n                            <option value=\"32\">Retail<\/option>\r\n                            <option value=\"33\">Trading, Wholesale, Distribution<\/option>\r\n                            <option value=\"35\">Produksi &amp; Manufaktur<\/option>\r\n                            <option value=\"36\">Edukasi<\/option>\r\n                            <option value=\"37\">Konstruksi &amp; Infrastuktur<\/option>\r\n                            <option value=\"49\">Penerbangan<\/option>\r\n                            <option value=\"41\">Pemerintahan<\/option>\r\n                            <option value=\"63\">Perhotelan<\/option>\r\n                            <option value=\"47\">Rumah Sakit<\/option>63\r\n                            <option value=\"51\">Pertambangan<\/option>\r\n                            <option value=\"42\">Logistik<\/option>\r\n                            <option value=\"54\">Perkebunan &amp; Peternakan<\/option>\r\n                            <option value=\"40\">F&amp;B (Restaurant, Catering, Fast Food, Etc)<\/option>\r\n                            <option value=\"62\">Lainnya<\/option>\r\n                        <\/select>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"row\">\r\n                <div class=\"col-lg-6\">\r\n                    <div class=\"form-group mb-3\">\r\n                        <select class=\"form-control\" name=\"scale\">\r\n                            <option value=\"\" disabled=\"\" selected=\"\">Pilih Jumlah Karyawan<\/option>\r\n                            <option value=\"3\" style=\"\">1 - 25<\/option>\r\n                            <option value=\"6\" style=\"\">26 - 50<\/option>\r\n                            <option value=\"9\" style=\"\">51 - 100<\/option>\r\n                            <option value=\"small\" style=\"\">101 - 300<\/option>\r\n                            <option value=\"medium\" style=\"\">301 - 500<\/option>\r\n                            <option value=\"large\" style=\"\">500+<\/option>\r\n                        <\/select>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"col-lg-6\">\r\n                    <div class=\"form-group mb-3\">\r\n                    <select  required=\"required\" name=\"solution\" class=\"form-control\">\r\n                    <option value=\"\" disabled=\"\" selected=\"\">Pilih Solusi<\/option>\r\n                    <option value=\"1\">Software ERP (Hash Core ERP)<\/option>\r\n                    <option value=\"4\">Software Akuntansi Online<\/option>\r\n                    <option value=\"2\">Sistem Manajemen Inventaris<\/option>\r\n                    <option value=\"39\">IT Inventory DJBC - Kawasan Berikat<\/option>\r\n                    <option value=\"27\">Sistem Manajemen Aset<\/option>\r\n                    <option value=\"3\">CRM - Prospek &amp; Penjualan<\/option>\r\n                    <option value=\"16\">Software Manajemen Manufaktur (MRP)<\/option>\r\n                    <option value=\"45\">Sistem Manajemen Pengadaan (Procurement)<\/option>\r\n                    <option value=\"14\">Sistem Manajemen Gudang<\/option>\r\n                    <option value=\"42\">Point of Sales (POS) untuk Retail &amp; Supermarket<\/option>\r\n                    <option value=\"53\">Point of Sales (POS) untuk F&amp;B<\/option>\r\n                    <option value=\"54\">Recruitment System (EVA - Recruite)<\/option>\r\n                    <option value=\"5\">HRM - Absensi, Payroll &amp; Pajak<\/option>\r\n                    <option value=\"55\">Talent Management System (EVA - Talent)<\/option>\r\n                    <option value=\"34\">Transportation Management System<\/option>\r\n                    <option value=\"7\">Solusi Management Sekolah<\/option>\r\n                    <option value=\"43\">Solusi Manajemen Konstruksi<\/option>\r\n                    <option value=\"56\">Sistem Manajemen Perhotelan<\/option>\r\n                    <option value=\"57\">Software Manajemen Bisnis Agrikultur<\/option>\r\n                    <option value=\"34\">Manajemen Transportasi &amp; Logistik<\/option>\r\n                    <option value=\"17\">Sistem Manajemen Fasilitas<\/option>\r\n                    <option value=\"30\">Manajemen Bangunan, Properti &amp; Real-Estate<\/option>\r\n                    <option value=\"18\">Sistem Manajemen Pengunjung<\/option>\r\n                    <option value=\"52\">Lainnya<\/option>\r\n                    <\/select>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <button type=\"button\" onclick=\"nextStep()\" class=\"btn btn-warning my-3 my-md-0\">Dapatkan Estimasi<\/button>\r\n            <p id=\"step1ErrorMessage\" class=\"error-message \"><\/p>\r\n        <\/div>\r\n        <div class=\"form-step overlay\" id=\"form-popup\">\r\n\t\t<div class=\"wrapper\">\r\n\t\t\t<h3 class=\"title-style\" style=\"text-align:center;\">Masukan Info Kontak Anda untuk Mendapatkan Estimasi Biaya<\/h3>\r\n            <div class=\"row space\">\r\n\t\t\t\t<div class=\"col-lg-6\">\r\n\t\t\t\t\t<div class=\"form-group mb-3\">\r\n                        <input type=\"text\" name=\"fullname\" class=\"form-control input-style\" placeholder=\"Nama Lengkap\">\r\n                \t<\/div>\r\n\t\t\t\t<\/div>\r\n            <\/div>\r\n            <div class=\"row space\">\r\n\t\t\t\t<div class=\"col-lg-6\">\r\n                    <div class=\"form-group mb-3\">\r\n                        <input type=\"email\" name=\"email\" class=\"form-control inputemail input-style\" required placeholder=\"Email\">\r\n                    <\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"col-lg-6\">\r\n                    <div class=\"form-group mb-3\">\r\n                        <input type=\"tel\" name=\"phonenumber\" class=\"form-control inputtel input-style\" required placeholder=\"Phone\/Whatsapp\">\r\n                    <\/div>\r\n\t\t\t\t<\/div>\r\n            <\/div>\r\n            <input type=\"hidden\" class=\"campaigndata\" name=\"campaigndata\" value=\"\">\r\n            <input type=\"hidden\" class=\"team\" name=\"team\" value=\"6\">\r\n            <input type=\"hidden\" class=\"sources\" name=\"source\" value=\"16\">\r\n            <input type=\"hidden\" class=\"gclid\" name=\"gclid\" value=\"\">\r\n            <input type=\"hidden\" class=\"medium\" name=\"medium\" value=\"118\">\r\n            <input type=\"hidden\" class='fvis' name=\"fvis\" value=\"disabled by browser\">\r\n            <input type=\"hidden\" class='lvis' name=\"lvis\" value=\"disabled by browser\">\r\n            <input type=\"hidden\" class='country' name=\"country\" value=\"100\">\r\n\t\t\t<button type=\"submit\" onclick=\"submitForm()\" id='submit-button' class=\"submit-button btn btn-warning my-3 my-md-0\">Kirim<\/button>\r\n\t\t\t<p class='close-step'><span onclick='closeOverlay()'>Tutup<\/span><\/p>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n        <p id=\"step2ErrorMessage\" class=\"error-message\"><\/p>\r\n    <p style='margin:15px 0;padding-left:5px;line-height:20px'>Butuh respon lebih cepat? Hubungi kami lewat <a href='https:\/\/wa.me\/+6287888000015' style=\"color:#ee9305;font-weight: 600;\"> Whatsapp<\/a><\/p>\r\n        <div class=\"text-center text-md-right mt-0 submitbutton\">\r\n            \r\n        <\/div>\r\n    <\/form>\r\n\r\n    <div class=\"overlay thanks-popup\">\r\n        <div class=\"popup\">\r\n\t\t\t<button class=\"closeoverlay2\" onclick=\"if (!window.__cfRLUnblockHandlers) return false; closeOverlay()\">X<\/button>\r\n\t\t\t<div class=\"row\">\r\n\t\t\t\t<div class=\"col-lg-5\">\r\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2023\/06\/popup-thankyou.webp\" style='max-width:100%'>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"col-lg-7\" style = \"padding-left:56px\">\r\n\t\t\t\t\t<h3 style='color:#333'>Terima Kasih, Tim kami akan menghubungi Anda melalui email!<\/h3>\r\n\t\t\t\t\t<p  style='color:#333'>Pastikan anda cek kembali email inbox untuk terhubung dengan tim professional HashMicro<\/p>\r\n\t\t\t\t\t<p style=\"margin-bottom: 0px;\">\r\n\t\t\t\t\t\t<button class=\"closeoverlay\" onclick=\"if (!window.__cfRLUnblockHandlers) return false; closeOverlay()\">Tutup<\/button>\r\n\t\t\t\t\t<\/p>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <script>\r\n        const form = document.getElementById('webform-article');\r\n        const formSteps = form.getElementsByClassName('form-step');\r\n        const overlay = document.querySelector('.overlay.thanks-popup');\r\n        const overlaystep = document.querySelector('.form-step.overlay');\r\n\r\n        let currentStep = 0;\r\n\r\n        function showStep(step) {\r\n            formSteps[currentStep].classList.remove('active');\r\n            formSteps[step].classList.add('active');\r\n            currentStep = step;\r\n        }\r\n\r\n        function nextStep() {\r\n\t\t    if (validateStep(currentStep)) {\r\n\t\t        if (currentStep === formSteps.length - 1) {\r\n\t\t            submitForm();\r\n\t\t        } else {\r\n\t\t            showStep(currentStep + 1);\r\n\t\t        }\r\n\t\t    }\r\n\t\t    removeErrorBorder(); \/\/ Tambahkan fungsi ini pada setiap pemanggilan nextStep()\r\n\t\t}\r\n\r\n        function validateStep(step) {\r\n            const fields = formSteps[step].querySelectorAll('#webform-article input, #webform-article select');\r\n            let isValid = true;\r\n\r\n            for (let i = 0; i < fields.length; i++) {\r\n                const field = fields[i];\r\n                field.classList.remove('error');\r\n            }\r\n\r\n            const errorMessage = document.getElementById(`step${step + 1}ErrorMessage`);\r\n            errorMessage.textContent = '';\r\n\r\n            for (let i = 0; i < fields.length; i++) {\r\n                const field = fields[i];\r\n                if (!field.checkValidity()) {\r\n                    field.classList.add('error');\r\n                    isValid = false;\r\n   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\"GET\",\r\n\t\t\t\t\t\tsuccess: function(response) {\r\n\t\t\t\t\t\tconsole.log(response);\r\n\t\t\t\t\t\t},\r\n\t\t\t\t\t\terror: function(xhr, status, error) {\r\n\t\t\t\t\t\tconsole.error(error);\r\n\t\t\t\t\t\t}\r\n\t\t\t\t\t});\r\n\t\t\t\t});\r\n        }\r\n\r\n        function removeErrorBorder() {\r\n\t\t    const errorFields = document.querySelectorAll('.error');\r\n\t\t    for (let i = 0; i < errorFields.length; i++) {\r\n\t\t        errorFields[i].addEventListener('input', function () {\r\n\t\t            this.classList.remove('error');\r\n\t\t            const errorMessage = document.getElementById(`step${currentStep + 1}ErrorMessage`);\r\n\t\t            errorMessage.textContent = '';\r\n\t\t        });\r\n\t\t    }\r\n\t\t}\r\n\t  \r\n\t  \r\n   jQuery('.hm-contact-form-article').submit(function(event) {\r\n            event.preventDefault(); \/\/ Prevent direct form submission\r\n            jQuery('.submit-button').prepend(`<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/assets\/loading.gif\" style=\"opacity: 0.5; margin-right:7px; margin-top:-2px\" width=\"20px\" height=\"20px\">`)\r\n\r\n            \/\/ jQuery('#alert').text('Processing...').fadeIn(0); \/\/ Display \"Processing\" to let the user know that the form is being \r\n\/\/submitted\r\n            \/\/ grecaptcha.ready(function () {\r\n            \/\/     grecaptcha.execute('6LefSbsaAAAAAFaLzARjVcIhXRPsAwsu1a6mCOyW', { action: '\/actionform' }).then(function (token) {\r\n                    \/\/ var recaptchaResponse = document.getElementById('recaptchaResponse');\r\n                    \/\/ recaptchaResponse.value = token;\r\n                    \/\/ Make the Ajax call here\r\n                    jQuery.ajax({\r\n                        url: 'https:\/\/website-api.hashmicro.com\/api\/add',\r\n                        type: 'POST',\r\n                        data: jQuery(this).serialize() + morestuff,\r\n                        dataType: 'json',\r\n                        tryCount : 0,\r\n                        retryLimit : 1,\r\n                        beforeSend: function() {    \r\n                          \/\/   jQuery('.alert-msg').html( \"<p>Processing input:<\/p>\" );\r\n                            jQuery('.submit-button').prop('disabled', true);\r\n                        },\r\n                        success: function( _response ){\r\n                            \/\/ The Ajax request is a success. _response is a JSON object\r\n                            var error = _response.errors;\r\n                            var success = _response.status;\r\n                            console.log(_response);\r\n                            console.log(success);\r\n                            if(success != \"200\") {\r\n                                jQuery('.alert-msg').html('<p>'+error.message+'<\/p>');\r\n                                jQuery('.submit-button').prop('disabled', false);\r\n                            } else {\r\n\r\n   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else {\r\n                              \/\/handle error\r\n                          }\r\n\r\n                          jQuery('.submit-button').prop('disabled', false);\r\n                        }\r\n                \/\/     });\r\n                \/\/ });\r\n            });\r\n        });\r\n    <\/script>\r\n\r\n<script>\r\n\/\/ Force team ID to always be 6 when submitting the form\r\njQuery(document).ready(function($) {\r\n    $('.hm-contact-form').on('submit', function() {\r\n        \/\/ Ensure team value is set to 6 before submission\r\n        $(this).find('.team').val('6');\r\n    });\r\n    \r\n    \/\/ Additional check to ensure team ID is correctly set\r\n    $(document).ajaxSend(function(event, jqxhr, settings) {\r\n        if (settings.url.includes('website-api.hashmicro.com\/api\/add')) {\r\n            \/\/ Make sure team=6 is in the data being sent\r\n            if (!settings.data.includes('team=6')) {\r\n                settings.data = settings.data.replace(\/team=\\d+\/, 'team=6');\r\n                \/\/ If team parameter doesn't exist, add it\r\n                if (!settings.data.includes('team=')) {\r\n                    settings.data += '&team=6';\r\n                }\r\n            }\r\n        }\r\n    });\r\n});\r\n<\/script><\/span><\/p>\n<h2 id=\"contoh_laporan_variable\"><b>Bagaimana Contoh Laporan Laba Rugi <\/b><b><i>Variable Costing<\/i><\/b><b>?<\/b><\/h2>\n<h3><b>PT Rakyat Semesta<\/b><\/h3>\n<h4><span style=\"font-weight: 400;\">Laporan Laba Rugi (Metode Variabel Costing)<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Bulan Januari, Februari, Maret 2020<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-12739 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/biaya-produksi.jpg\" alt=\"Variable costing\" width=\"500\" height=\"525\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/biaya-produksi.jpg 500w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/biaya-produksi-286x300.jpg 286w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/biaya-produksi-150x158.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/biaya-produksi-300x315.jpg 300w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/p>\n<h2 id=\"kesimpulan\"><b>Kesimpulan<\/b><\/h2>\n<p><em>Variable costing<\/em> adalah metode menghitung biaya produksi yang hanya memperhitungkan biaya variabel, sedangkan <em>full costing<\/em> mencakup seluruh biaya tetap dan variabel. Kedua metode ini penting untuk membantu perusahaan menetapkan harga dan mengelola anggaran secara tepat.<\/p>\n<p>Jika penerapan keduanya terasa kompleks, <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\">Software Akuntansi HashMicro<\/a> bisa menjadi solusi. Sistem ini otomatisasi pembukuan, pengelolaan aset, hingga analisis keuangan real-time. Integrasi dengan point of sale juga memudahkan kontrol bisnis di berbagai cabang.<\/p>\n<p>Masih banyak fitur menarik lainnya yang bisa Anda optimalkan. Tunggu apa lagi? Coba <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">demo gratis<\/a> HashMicro sekarang dan rasakan kemudahan mengelola keuangan bisnis Anda!<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>Pertanyaan Seputar Variable Costing<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details open=\"open\">\n<summary><strong>Apa yang dimaksud dengan metode variable costing?<\/strong><\/summary>\n<p>Metode variable costing adalah cara menghitung biaya produksi dengan hanya memasukkan biaya yang sifatnya variabel, seperti bahan baku, tenaga kerja langsung, dan biaya overhead variabel.<\/p>\n<\/details>\n<\/li>\n<li>\n<details open=\"open\">\n<summary><strong>Apa bedanya full costing dan variable costing?<\/strong><\/summary>\n<p>Full costing menghitung seluruh biaya produksi (biaya tetap dan variabel), sedangkan variable costing hanya menghitung biaya yang berubah sesuai volume produksi.<\/p>\n<\/details>\n<\/li>\n<li>\n<details open=\"open\">\n<summary><strong>Apa itu variable cost dan contohnya?<\/strong><\/summary>\n<p>Variable cost adalah biaya yang berubah sebanding dengan jumlah produksi, misalnya biaya bahan baku, kemasan, dan tenaga kerja langsung.<\/p>\n<\/details>\n<\/li>\n<li>\n<details open=\"open\">\n<summary><strong>Apakah HPP sama dengan biaya variabel?<\/strong><\/summary>\n<p>Tidak. Harga Pokok Penjualan (HPP) mencakup semua biaya untuk menghasilkan dan menjual produk, termasuk biaya tetap, sedangkan biaya variabel hanya mencakup biaya yang berubah sesuai jumlah produksi.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apa yang dimaksud dengan metode variable costing?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Metode variable costing adalah cara menghitung biaya produksi dengan hanya memasukkan biaya yang sifatnya variabel, seperti bahan baku, tenaga kerja langsung, dan biaya overhead variabel.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa bedanya full costing dan variable costing?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Full costing menghitung seluruh biaya produksi (biaya tetap dan variabel), sedangkan variable costing hanya menghitung biaya yang berubah sesuai volume produksi.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apa itu variable cost dan contohnya?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Variable cost adalah biaya yang berubah sebanding dengan jumlah produksi, misalnya biaya bahan baku, kemasan, dan tenaga kerja langsung.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Apakah HPP sama dengan biaya variabel?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Tidak. 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Keduanya menjadi dasar dalam [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":135544,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-12738","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Apa itu Variable Costing? Serta, Keunggulan dan Contohnya!<\/title>\n<meta name=\"description\" content=\"Variable costing adalah metode untuk menghitung biaya yang perusahaan gunakan untuk memproduksi suatu produk. 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