{"id":179248,"date":"2025-12-08T09:36:23","date_gmt":"2025-12-08T02:36:23","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=179248"},"modified":"2026-01-21T11:01:09","modified_gmt":"2026-01-21T04:01:09","slug":"full-costing","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/full-costing\/","title":{"rendered":"Mengenal Full Costing untuk Menghitung HPP Lebih Presisi"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Menetapkan harga jual di bisnis manufaktur sering terasa seperti menyusun puzzle. Satu biaya kecil yang luput bisa mengubah angka HPP secara signifikan, lalu berdampak ke margin tanpa Anda sadari. Karena itu, metode yang memotret biaya secara utuh jadi semakin relevan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Menurut <\/span><a href=\"https:\/\/www.bps.go.id\/id\/pressrelease\/2023\/05\/02\/2018\/harga-produsen-mengalami-inflasi-0-76-persen-di-triwulan-i-2023.html\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">Badan Pusat Statistik (BPS)<\/span><\/a><span style=\"font-weight: 400;\">, IHP sektor industri pengolahan naik 4,31% (y-on-y) pada Triwulan I 2023, menunjukkan tekanan biaya di level produsen masih nyata. Di tengah kenaikan input seperti ini, salah klasifikasi biaya tetap dan overhead bisa membuat perhitungan full costing meleset, bahkan ketika volume produksi terlihat stabil.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lalu, bagaimana cara memastikan semua elemen biaya masuk hitungan tanpa membebani tim dengan spreadsheet rumit? Di artikel ini, Anda akan memahami full costing, perbedaannya dengan variable costing, dan langkah penerapan yang lebih rapi. Selain itu, sistem biaya terintegrasi bisa membantu mempercepat kalkulasi dan menjaga konsistensi data.<\/span><\/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: #8a0e19; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#a\">Full costing<\/a> adalah metode yang memasukkan seluruh biaya produksi ke dalam harga pokok produk untuk menghasilkan perhitungan biaya yang akurat.<\/li>\n<li data-start=\"233\" data-end=\"389\">\n<p data-start=\"235\" data-end=\"389\"><a href=\"#b\">Perhitungan biaya produksi<\/a> mencakup bahan baku, tenaga kerja langsung, serta beban overhead pabrik yang dialokasikan ke setiap produk secara menyeluruh.<\/p>\n<\/li>\n<li data-start=\"390\" data-end=\"569\" data-is-last-node=\"\">\n<p data-start=\"392\" data-end=\"569\" data-is-last-node=\"\">Metode biaya penuh <a href=\"#c\">memliki kelebihan<\/a> dalam akurasi jangka panjang, namun perlu dikendalikan dengan baik karena berisiko mendorong produksi berlebih jika digunakan tanpa kontrol manajerial.<\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<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; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\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\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.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 + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\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\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ 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 \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<span id=\"a\"><\/span><\/p>\n<h2><strong>Cara Full Costing Membaca Biaya Produksi Secara Utuh<\/strong><\/h2>\n<p>Full costing adalah metode akuntansi biaya yang memasukkan seluruh biaya produksi (baik tetap maupun variabel) ke dalam harga pokok produk. Pendekatan ini sering disebut absorption costing karena menyerap semua elemen biaya ke dalam perhitungan.<\/p>\n<p>Metode ini memandang biaya overhead pabrik tetap sebagai bagian penting dari produksi sehingga memberikan gambaran total biaya per unit secara lebih akurat. Informasi biaya yang lengkap membantu manajemen menentukan harga jual yang kompetitif dan tetap menutup seluruh beban operasional.<\/p>\n<p>Full costing juga banyak digunakan untuk kebutuhan pelaporan eksternal karena sesuai dengan standar akuntansi dan regulasi perpajakan di Indonesia. Dengan metode ini, laporan keuangan menjadi lebih representatif terhadap nilai aset dan posisi biaya perusahaan.<br \/>\n<span id=\"c\"><\/span><\/p>\n<h2><strong>Tiga Komponen Biaya yang Wajib Masuk Hitungan<br \/>\n<img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-184063\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/image-26.webp\" alt=\"Komponen Utama dalam Perhitungan Full Costing\" width=\"1536\" height=\"1024\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/image-26.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/image-26-300x200.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/image-26-1024x683.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/image-26-768x512.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/image-26-630x420.webp 630w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/image-26-150x100.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/image-26-696x464.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/image-26-1068x712.webp 1068w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/strong><\/h2>\n<p>Agar perhitungan harga pokok produksi menjadi presisi, Anda wajib memahami elemen-elemen biaya pembentuknya. Metode ini menggabungkan tiga pilar utama biaya yang terjadi di lantai produksi tanpa terkecuali. Berikut adalah rincian komponen yang harus Anda masukkan ke dalam perhitungan biaya:<\/p>\n<h3><strong>1. Biaya bahan baku (raw material cost)<\/strong><\/h3>\n<p>Biaya bahan baku merupakan pengeluaran utama untuk memperoleh material mentah yang akan diolah. Dalam konteks full costing, pencatatan ini mencakup harga beli, biaya angkut, hingga biaya penyimpanan. Akurasi pencatatan sangat vital karena seringkali mengambil porsi terbesar dalam struktur biaya produksi.<\/p>\n<h3><strong>2. Biaya tenaga kerja langsung (direct labor cost)<\/strong><\/h3>\n<p>Komponen ini mencakup upah dan tunjangan bagi tenaga kerja yang terlibat langsung dalam proses produksi. Berbeda dengan staf keamanan, biaya ini dapat ditelusuri secara spesifik ke setiap unit produk. Manajemen harus cermat memisahkan jam kerja produktif agar pembebanan biaya benar-benar mencerminkan usaha.<\/p>\n<h3><strong>3. Biaya overhead pabrik (factory overhead)<\/strong><\/h3>\n<p>Inilah komponen pembeda utama, di mana biaya overhead tetap dan variabel dibebankan seluruhnya ke produk. Tantangan terbesar biasanya terletak pada alokasi biaya ini secara adil ke setiap unit produk. Ketidaktepatan alokasi overhead dapat membuat satu produk terlihat merugi padahal kenyataannya menguntungkan.<\/p>\n<h2><strong>Perbedaan Full Costing dan Variable Costing<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-179352 aligncenter\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/Perbedaan-Full-Costing-dan-Variable-Costing.webp\" alt=\"Perbedaan Full Costing dan Variable Costing\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/Perbedaan-Full-Costing-dan-Variable-Costing.webp 1200w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/Perbedaan-Full-Costing-dan-Variable-Costing-300x169.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/Perbedaan-Full-Costing-dan-Variable-Costing-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/Perbedaan-Full-Costing-dan-Variable-Costing-768x432.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/Perbedaan-Full-Costing-dan-Variable-Costing-747x420.webp 747w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/Perbedaan-Full-Costing-dan-Variable-Costing-150x84.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/Perbedaan-Full-Costing-dan-Variable-Costing-696x392.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/12\/Perbedaan-Full-Costing-dan-Variable-Costing-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Sebelum masuk ke penjelasan detail, ada baiknya memahami perbedaan utama kedua metode ini secara ringkas. Perbandingan berikut membantu melihat bagaimana perlakuan biaya memengaruhi laporan keuangan dan pengambilan keputusan manajemen.<\/p>\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1429\" data-end=\"1940\">\n<thead data-start=\"1429\" data-end=\"1485\">\n<tr data-start=\"1429\" data-end=\"1485\">\n<th style=\"text-align: center;\" data-start=\"1429\" data-end=\"1450\" data-col-size=\"sm\">Aspek Perbandingan<\/th>\n<th style=\"text-align: center;\" data-start=\"1450\" data-end=\"1465\" data-col-size=\"sm\">Full Costing<\/th>\n<th style=\"text-align: center;\" data-start=\"1465\" data-end=\"1485\" data-col-size=\"sm\">Variable Costing<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1542\" data-end=\"1940\">\n<tr data-start=\"1542\" data-end=\"1628\">\n<td data-start=\"1542\" data-end=\"1569\" data-col-size=\"sm\">Perlakuan overhead tetap<\/td>\n<td data-col-size=\"sm\" data-start=\"1569\" data-end=\"1592\">Dibebankan ke produk<\/td>\n<td data-col-size=\"sm\" data-start=\"1592\" data-end=\"1628\">Dibebankan sebagai biaya periode<\/td>\n<\/tr>\n<tr data-start=\"1629\" data-end=\"1695\">\n<td data-start=\"1629\" data-end=\"1648\" data-col-size=\"sm\">Nilai persediaan<\/td>\n<td data-col-size=\"sm\" data-start=\"1648\" data-end=\"1671\">Termasuk biaya tetap<\/td>\n<td data-col-size=\"sm\" data-start=\"1671\" data-end=\"1695\">Hanya biaya variabel<\/td>\n<\/tr>\n<tr data-start=\"1696\" data-end=\"1794\">\n<td data-start=\"1696\" data-end=\"1739\" data-col-size=\"sm\">Dampak ke laba saat produksi &gt; penjualan<\/td>\n<td data-col-size=\"sm\" data-start=\"1739\" data-end=\"1773\">Laba bisa terlihat lebih tinggi<\/td>\n<td data-col-size=\"sm\" data-start=\"1773\" data-end=\"1794\">Laba lebih stabil<\/td>\n<\/tr>\n<tr data-start=\"1795\" data-end=\"1858\">\n<td data-start=\"1795\" data-end=\"1814\" data-col-size=\"sm\">Fokus penggunaan<\/td>\n<td data-col-size=\"sm\" data-start=\"1814\" data-end=\"1836\">Pelaporan eksternal<\/td>\n<td data-col-size=\"sm\" data-start=\"1836\" data-end=\"1858\">Keputusan internal<\/td>\n<\/tr>\n<tr data-start=\"1859\" data-end=\"1940\">\n<td data-start=\"1859\" data-end=\"1890\" data-col-size=\"sm\">Kesesuaian standar akuntansi<\/td>\n<td data-col-size=\"sm\" data-start=\"1890\" data-end=\"1907\">Umum digunakan<\/td>\n<td data-col-size=\"sm\" data-start=\"1907\" data-end=\"1940\">Tidak untuk laporan eksternal<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Perbedaan paling mendasar terletak pada perlakuan biaya overhead pabrik tetap dalam laporan keuangan. Pada metode <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/proses-penetapan-biaya-dalam-dunia-bisnis-dengan-variable-costing\/\">penentuan biaya berdasarkan biaya variabel<\/a>, biaya tetap dianggap biaya periode dan langsung dibebankan. Sebaliknya, metode penuh akan menahan biaya tetap di dalam nilai persediaan sampai terjual.<\/p>\n<p>Implikasinya sangat besar terhadap laporan laba rugi perusahaan Anda di akhir periode akuntansi. Laba bisa terlihat lebih tinggi pada metode penuh jika produksi melebihi volume penjualan. Hal ini terjadi karena sebagian biaya tetap masih &#8220;tersimpan&#8221; sebagai nilai aset di gudang.<\/p>\n<p>Ditinjau dari tujuannya, variable costing lebih sering digunakan untuk pengambilan keputusan internal jangka pendek. Metode variabel memudahkan manajer melihat margin kontribusi per produk untuk analisis titik impas. Di sisi lain, full costing adalah standar emas untuk pelaporan eksternal kepada investor.<\/p>\n<h2><strong>Bagaimana Cara Menghitung Harga Pokok dengan Pendekatan Ini?<\/strong><\/h2>\n<p>Teori tanpa praktik seringkali membingungkan, terutama dalam akuntansi biaya yang melibatkan banyak angka. Saya akan menyajikan simulasi perhitungan sederhana dari perusahaan manufaktur fiktif bernama PT Maju Bersama. Simak langkah berikut untuk melihat bagaimana komponen biaya disatukan menjadi harga pokok.<\/p>\n<h3><strong>1. Menghitung total biaya bahan baku<\/strong><\/h3>\n<p>Langkah pertama adalah mengakumulasi seluruh biaya untuk bahan baku dalam periode produksi tersebut. Misalnya, PT Maju Bersama membeli bahan baku Rp500 juta dengan persediaan awal Rp50 juta. Maka, total bahan baku yang digunakan setelah dikurangi sisa akhir harus dihitung dengan teliti.<\/p>\n<h3><strong>2. Menjumlahkan biaya tenaga kerja dan overhead<\/strong><\/h3>\n<p>Selanjutnya, kita perlu <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/biaya-tenaga-kerja-langsung\/\">menjumlahkan biaya tenaga kerja langsung<\/a> dan seluruh biaya overhead pabrik. Asumsikan biaya tenaga kerja Rp200 juta dan total overhead pabrik mencapai Rp150 juta. Dalam metode ini, biaya overhead tetap wajib dimasukkan sepenuhnya tanpa terkecuali.<\/p>\n<h3><strong>3. Kalkulasi harga pokok produksi per unit<\/strong><\/h3>\n<p>Langkah terakhir adalah menjumlahkan total biaya bahan baku dengan total biaya konversi produksi. Angka total tersebut kemudian dibagi dengan jumlah unit yang berhasil diproduksi pada periode tersebut. Hasil inilah yang menjadi dasar penilaian persediaan di neraca dan perhitungan harga pokok penjualan.<br \/>\n<span id=\"c\"><\/span><\/p>\n<h2><strong>Kapan Metode Ini Menguntungkan, dan Kapan Perlu Diwaspadai?<\/strong><\/h2>\n<p>Keunggulan utama metode ini adalah kemampuannya menyajikan informasi biaya yang sangat akurat dan komprehensif. Manajemen dapat mengetahui profitabilitas produk yang sebenarnya dalam jangka panjang tanpa ada biaya tersembunyi. Selain itu, metode ini adalah satu-satunya yang diterima umum untuk pelaporan pajak di Indonesia.<\/p>\n<p>Namun, metode ini memiliki kelemahan jika digunakan untuk evaluasi kinerja jangka pendek oleh manajemen. Manajer bisa tergoda meningkatkan produksi berlebihan hanya untuk menekan biaya per unit demi laba semu. Fenomena ini bisa mengakibatkan penumpukan stok di gudang yang merugikan arus kas perusahaan.<\/p>\n<h2><strong>Laporan Laba Rugi dengan Pendekatan Full Costing<\/strong><\/h2>\n<p>Format laporan laba rugi pendekatan ini memiliki struktur yang sedikit berbeda dengan metode variabel. Laporan dimulai dengan Pendapatan Penjualan dikurangi Harga Pokok Penjualan untuk menghasilkan Laba Kotor. Struktur ini lebih menekankan pada fungsi biaya produksi dibandingkan perilaku biayanya.<\/p>\n<p>Dalam laporan ini, angka Laba Kotor menjadi indikator kinerja yang sangat krusial bagi perusahaan. Jika margin menipis, manajemen dapat langsung mengidentifikasi masalah efisiensi di lantai pabrik atau produksi.<\/p>\n<h2><strong data-start=\"982\" data-end=\"1046\">Kenapa Perhitungan Manual Sering Jadi Sumber Kesalahan Biaya<\/strong><\/h2>\n<p>Menerapkan metode biaya penuh secara manual seringkali menjadi mimpi buruk bagi perusahaan yang berkembang. Tantangan utamanya <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/mengenal-biaya-overhead-dan-cara-menghitungnya\/\">terletak pada alokasi biaya overhead<\/a> yang rumit dan pelacakan inventaris dinamis. Risiko <em>human error<\/em> dalam input data dapat menyebabkan kesalahan fatal dalam penetapan harga jual.<\/p>\n<p>Untuk mengatasi kompleksitas tersebut, perusahaan modern beralih menggunakan sistem terintegrasi seperti Software ERP. Dengan modul yang saling terhubung, perhitungan biaya bahan baku hingga overhead dapat dilakukan presisi. Sistem ini memastikan setiap sen biaya produksi terlacak dengan baik untuk strategi harga kompetitif.<\/p>\n<h2><b>Optimalkan Perhitungan HPP dengan Sistem Akuntansi Manufaktur Terintegrasi<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">ERP terintegrasi membantu merapikan proses yang saling terkait, termasuk perhitungan biaya produksi yang kompleks. Saat data terpusat, alokasi overhead lebih konsisten dan input manual berulang bisa ditekan. Dampaknya, angka HPP lebih stabil dan lebih mudah diaudit lintas tim.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Modul akuntansi dan manufaktur menarik data bahan baku, tenaga kerja, dan overhead dari sumber yang sama. Karena itu, full costing berjalan lebih sistematis dan tidak bergantung pada file terpisah antar tim. Laporan biaya pun lebih cepat dibaca untuk mengecek margin per produk.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ketika pembelian, inventaris, produksi, dan penjualan terhubung, jejak biaya lebih mudah ditelusuri hingga transaksi. Anda tidak hanya melihat hasil akhir, tetapi juga penyebab perubahan biaya per unit dari waktu ke waktu. Alhasil, keputusan harga dan efisiensi dibuat lebih konsisten.<\/span><\/p>\n<h3><b>Studi kasus: penguatan kontrol anggaran dan pelacakan biaya di industri perbankan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Bank Mega mengelola anggaran lintas divisi yang kompleks, dari operasional cabang sampai kontrol biaya internal. Tanpa sistem terintegrasi, budgeting bisa melambat dan kurang sinkron, sehingga deviasi biaya sulit terpantau. Karena itu, visibilitas real-time menjadi krusial.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Untuk merapikan proses tersebut, Bank Mega menerapkan <a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?ref\/full-costing\">budgeting accounting berbasis sistem terintegrasi dari HashMicro<\/a>. Pemantauan real-time membantu mendeteksi penyimpangan lebih dini dan menindaklanjuti secara terukur. Jika relevan, konsultasi gratis dapat membantu pemetaan kebutuhan.<\/span><\/p>\n<h2><strong>Kesimpulan<\/strong><\/h2>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Metode full costing membantu bisnis memahami total biaya produksi secara menyeluruh, sehingga keputusan harga, kontrol biaya, dan strategi operasional dapat dibuat dengan lebih tepat. Pendekatan ini juga memastikan laporan keuangan mencerminkan kondisi biaya yang sebenarnya dan sesuai dengan standar perpajakan Indonesia.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Bagi perusahaan manufaktur yang mengalami tekanan margin atau kesulitan alokasi overhead, evaluasi terhadap metode perhitungan biaya yang digunakan bisa menjadi langkah awal yang relevan.<\/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 Full Costing<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apakah full costing wajib untuk laporan pajak?<\/strong><\/summary>\n<p>Ya, otoritas pajak di Indonesia mewajibkan penggunaan metode ini untuk penilaian persediaan dalam laporan fiskal.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apakah metode ini cocok untuk semua industri?<\/strong><\/summary>\n<p>Metode ini sangat direkomendasikan untuk industri manufaktur, namun mungkin perlu penyesuaian untuk bisnis jasa murni.elakukan HR audit secara komprehensif minimal satu kali dalam setahun. Namun, audit parbjektif.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa dampak salah hitung full costing?<\/strong><\/summary>\n<p>Kesalahan perhitungan dapat menyebabkan penetapan harga jual yang salah dan distorsi nilai aset perusahaan.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Menetapkan harga jual di bisnis manufaktur sering terasa seperti menyusun puzzle. Satu biaya kecil yang luput bisa mengubah angka HPP secara signifikan, lalu berdampak ke margin tanpa Anda sadari. Karena itu, metode yang memotret biaya secara utuh jadi semakin relevan. Menurut Badan Pusat Statistik (BPS), IHP sektor industri pengolahan naik 4,31% (y-on-y) pada Triwulan I [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":179351,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-179248","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 v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Mengenal Full Costing untuk Menghitung HPP Lebih Presisi<\/title>\n<meta name=\"description\" content=\"Pahami apa itu full costing, cara menghitung, serta bedanya dengan variable costing. 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