{"id":186285,"date":"2026-01-26T10:30:11","date_gmt":"2026-01-26T03:30:11","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=186285"},"modified":"2026-03-06T13:14:01","modified_gmt":"2026-03-06T06:14:01","slug":"backflush-costing-adalah","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/backflush-costing-adalah\/","title":{"rendered":"Backflush Costing Adalah: Cara Kerja &#038; Contoh Jurnal Akuntansi"},"content":{"rendered":"<p>Backflush costing digunakan dalam akuntansi manufaktur untuk mencatat biaya produksi pada akhir proses produksi. Pendekatan ini banyak diterapkan pada perusahaan yang memiliki alur produksi cepat dan tingkat persediaan yang relatif rendah.<\/p>\n<p>Metode ini sering digunakan dalam lingkungan Just-in-Time (JIT) karena membuat pencatatan biaya lebih sederhana. <a href=\"https:\/\/www.mckinsey.com\/~\/media\/mckinsey\/dotcom\/client_service\/operations\/pdfs\/lean_and_mean-how_does_your_supply_chain_shape_up.pdf?\">McKinsey<\/a> melaporkan bahwa praktik lean manufacturing dapat membantu perusahaan mengurangi biaya operasional hingga 30%.<\/p>\n<p>Melalui pendekatan ini, perusahaan dapat menghitung total biaya produksi berdasarkan jumlah barang yang selesai diproduksi dengan menggunakan biaya standar per unit. Pencatatan yang lebih ringkas membuat proses pengendalian biaya menjadi lebih mudah dipantau dalam kegiatan manufaktur.<\/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 aria-level=\"1\"><a href=\"#a\"><strong>Backflush costing adalah<\/strong><\/a> metode akuntansi manufaktur yang menunda pencatatan biaya produksi hingga barang jadi atau terjual untuk menyederhanakan proses tanpa pelacakan WIP secara rinci.<\/li>\n<li aria-level=\"1\"><a href=\"#b\"><strong>Perbedaan utama<\/strong><\/a> backflush costing dan traditional costing ada pada waktu pencatatan biaya (akhir vs tiap proses), kebutuhan pelacakan WIP (minimal vs detail), dan beban administrasi (lebih ringan vs lebih berat).<\/li>\n<li>Manufaktur yang menerapkan JIT, punya siklus produksi singkat, dan varians biaya standar rendah sehingga pencatatan WIP detail tidak lagi krusial <strong><a href=\"#c\">cocok untuk menggunakan backflush costing<\/a><\/strong><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-sheets-root=\"1\"><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<\/span><\/p>\n<p><span data-sheets-root=\"1\">\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><\/span><br \/>\n<span id=\"a\"><\/span><\/p>\n<h2><strong>Pengertian Backflush Costing Dalam Akuntansi Manufaktur<\/strong><\/h2>\n<p>Backflush costing adalah metode akuntansi biaya yang mencatat biaya produksi setelah proses manufaktur selesai atau ketika barang telah masuk ke tahap akhir tertentu. Metode ini tidak mengikuti pencatatan biaya satu per satu di setiap tahapan produksi.<\/p>\n<p>Dalam akuntansi manufaktur, backflush costing digunakan untuk menyederhanakan proses pencatatan biaya bahan baku, tenaga kerja, dan overhead. Perusahaan biasanya menghitung biaya tersebut berdasarkan jumlah produk jadi dengan acuan biaya standar yang sudah ditetapkan sebelumnya.<\/p>\n<p>Pendekatan ini umumnya diterapkan pada perusahaan dengan alur produksi yang cepat, stabil, dan memiliki sedikit variasi produk. Karena pencatatannya lebih ringkas, tim akuntansi dapat mengurangi beban administrasi tanpa kehilangan gambaran umum biaya produksi.<\/p>\n<h2><strong>Perbedaan Signifikan Antara Backflush Costing Dan Traditional Costing<\/strong><\/h2>\n<p>Backflush costing dan traditional costing memiliki pendekatan yang berbeda dalam mencatat biaya produksi dalam akuntansi manufaktur.<\/p>\n<p>Perbedaan utama antara kedua metode ini dapat dilihat dari cara pencatatan biaya, kompleksitas proses akuntansi, serta kondisi produksi yang cocok untuk masing-masing metode. Berikut tabel yang menunjukkan gambaran perbedaan antara backflush costing dan traditional costing.<\/p>\n<div style=\"overflow-x: auto; margin: 16px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; table-layout: fixed; font-family: Arial, sans-serif; font-size: 14px; color: #333333;\">\n<tbody>\n<tr>\n<td style=\"background-color: #b22222; color: #ffffff; padding: 10px 12px; text-align: center; vertical-align: middle; width: 20%; border: 1px solid #b22222;\"><b>Aspek<\/b><\/td>\n<td style=\"background-color: #b22222; color: #ffffff; padding: 10px 12px; text-align: center; vertical-align: middle; width: 40%; border: 1px solid #b22222;\"><b>Backflush Costing<\/b><\/td>\n<td style=\"background-color: #b22222; color: #ffffff; padding: 10px 12px; text-align: center; vertical-align: middle; width: 40%; border: 1px solid #b22222;\"><b>Traditional Costing<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f2f2f2; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\"><b>Waktu Pencatatan<\/b><\/td>\n<td style=\"background-color: #ffffff; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Biaya dicatat pada akhir proses produksi atau setelah barang selesai diproduksi.<\/td>\n<td style=\"background-color: #f9f9f9; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Biaya dicatat secara bertahap di setiap tahapan produksi.<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f2f2f2; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\"><b>Proses Akuntansi<\/b><\/td>\n<td style=\"background-color: #ffffff; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Lebih sederhana karena jumlah jurnal dan akun yang digunakan lebih sedikit.<\/td>\n<td style=\"background-color: #f9f9f9; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Lebih rinci karena setiap perpindahan biaya dicatat secara terpisah.<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f2f2f2; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\"><b>Akurasi Detail<\/b><\/td>\n<td style=\"background-color: #ffffff; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Memberikan gambaran biaya yang lebih ringkas, tetapi detail per tahap lebih terbatas.<\/td>\n<td style=\"background-color: #f9f9f9; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Memberikan detail biaya yang lebih lengkap pada setiap tahap produksi.<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f2f2f2; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\"><b>Kecocokan Produksi<\/b><\/td>\n<td style=\"background-color: #ffffff; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Cocok untuk produksi cepat, stabil, dan minim persediaan seperti sistem Just-in-Time.<\/td>\n<td style=\"background-color: #f9f9f9; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Cocok untuk produksi yang kompleks, bertahap, atau memiliki variasi produk yang tinggi.<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f2f2f2; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\"><b>Pengelolaan Persediaan<\/b><\/td>\n<td style=\"background-color: #ffffff; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Lebih efektif pada perusahaan dengan persediaan rendah dan alur material yang cepat.<\/td>\n<td style=\"background-color: #f9f9f9; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Lebih sesuai untuk perusahaan yang perlu memantau bahan baku, WIP, dan barang jadi secara rinci.<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #f2f2f2; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\"><b>Beban Administrasi<\/b><\/td>\n<td style=\"background-color: #ffffff; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Lebih ringan karena pencatatan administrasi lebih singkat.<\/td>\n<td style=\"background-color: #f9f9f9; padding: 10px 12px; vertical-align: top; border: 1px solid #d9d9d9;\">Lebih tinggi karena membutuhkan pencatatan dan pelacakan biaya yang lebih detail.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Selisih antara biaya standar dan biaya aktual perlu dianalisis melalui <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/variance-analysis\/\">analisis varians<\/a> agar penyimpangan biaya tidak tersembunyi pada akhir periode, terutama ketika metode pencatatan dibuat lebih ringkas seperti pada backflush costing.<\/p>\n<h2><strong>Karakteristik Perusahaan Yang Cocok Menggunakan Backflush Costing<\/strong><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-187416\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Penerapan.webp\" alt=\"\" width=\"1536\" height=\"1024\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Penerapan.webp 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Penerapan-300x200.webp 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Penerapan-1024x683.webp 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Penerapan-768x512.webp 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Penerapan-630x420.webp 630w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Penerapan-150x100.webp 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Penerapan-696x464.webp 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/Penerapan-1068x712.webp 1068w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<p>Metode ini bukanlah solusi satu ukuran untuk semua jenis bisnis manufaktur. Perusahaan perlu memenuhi syarat operasional tertentu agar metode ini tidak mengacaukan neraca keuangan. Berikut karakteristik wajib yang sebaiknya Anda miliki sebelum mengadopsinya.<\/p>\n<h3>1. Penerapan sistem produksi Just-In-Time (JIT)<\/h3>\n<p><em>Backflush costing<\/em> menjadi pasangan yang selaras untuk lingkungan produksi yang menerapkan sistem <em>Just-In-Time (JIT)<\/em>. Dalam JIT, persediaan bahan baku serta barang dalam proses dijaga pada tingkat seminimal mungkin. Dengan demikian, karena saldo persediaan rendah, kebutuhan untuk melacak nilai persediaan secara rinci menjadi lebih kecil.<\/p>\n<h3>2. Siklus produksi yang sangat singkat<\/h3>\n<p>Kecepatan produksi atau lead time yang rendah berkaitan erat dengan efektivitas metode ini. Sebagai contoh, ketika barang tidak berada lama dalam status barang setengah jadi, pencatatan Work in Process (WIP) menjadi kurang relevan.<\/p>\n<p>Selanjutnya, industri seperti perakitan elektronik atau makanan cepat saji kerap menjadi contoh ideal karena alur produksinya cepat dan repetitif.<\/p>\n<h3>3. Varians biaya standar yang rendah<\/h3>\n<p>Perusahaan harus memiliki harga bahan baku dan biaya tenaga kerja yang stabil agar metode ini akurat. <em>Backflush costing<\/em> sangat bergantung pada biaya standar (<em>standard cost<\/em>) untuk melakukan perhitungan mundur. Jika harga fluktuatif, selisih biaya akan terlalu besar dan menyulitkan proses audit.<\/p>\n<h2><strong>Tahapan Dan Mekanisme Kerja Backflush Costing<\/strong><\/h2>\n<p>Memahami alur kerja teknis sangat penting agar implementasi metode ini berjalan lancar tanpa kendala audit. Prosesnya dimulai dari penetapan standar hingga alokasi biaya akhir secara otomatis. Berikut adalah tahapan logis yang terjadi dalam sistem akuntansi.<\/p>\n<h3>1. Penetapan biaya standar pada awal periode<\/h3>\n<p>Langkah krusial pertama adalah menentukan <em>Bill of Materials<\/em> (BoM) dan biaya tenaga kerja standar yang presisi. Data ini akan menjadi basis bagi sistem untuk melakukan perhitungan otomatis pada akhir proses produksi. Tanpa standar yang akurat, hasil perhitungan biaya produk akan menjadi bias dan menyesatkan.<\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/pengertian-bill-of-material-beserta-penjelasan-lengkapnya\/\">Ketepatan Bill of Materials menjadi fondasi<\/a> karena sistem akan menghitung kebutuhan material berdasarkan standar tersebut, sehingga perhitungan biaya produk tidak bias sejak awal.<\/p>\n<h3>2. Penentuan titik pemicu (Trigger points)<\/h3>\n<p>Manajemen harus menyepakati kapan sistem akan melakukan pencatatan jurnal otomatis atau yang disebut <em>trigger points<\/em>. Titik pemicu umum biasanya terjadi pada saat pembelian bahan baku, penyelesaian barang jadi, atau saat penjualan barang. Pemilihan titik ini akan menentukan seberapa banyak jurnal yang akan dieliminasi.<\/p>\n<h3>3. Proses backflushing biaya Ke produk jadi<\/h3>\n<p>Sistem akan secara otomatis menghitung mundur biaya yang telah digunakan berdasarkan jumlah barang jadi yang dihasilkan. Saldo persediaan bahan baku akan berkurang secara massal (<em>bulk<\/em>) sesuai dengan standar yang telah ditetapkan.<\/p>\n<h2><strong>Simulasi Contoh Pencatatan Jurnal Backflush Costing pada Perusahaan (Studi Kasus)<\/strong><\/h2>\n<p>Teori akuntansi biaya sering kali lebih mudah dipahami ketika disertai contoh yang dekat dengan praktik industri. Untuk memberikan gambaran yang lebih jelas, berikut simulasi sederhana yang menggambarkan bagaimana metode backflush costing digunakan pada perusahaan manufaktur.<\/p>\n<p>Sebagai ilustrasi, bayangkan sebuah perusahaan otomotif seperti <strong>Toyota Motor Corporation<\/strong> yang memproduksi komponen kendaraan menggunakan sistem produksi Just-in-Time (JIT).<\/p>\n<p>Dalam sistem ini, persediaan bahan baku dan proses produksi dibuat seefisien mungkin sehingga pencatatan biaya dapat dilakukan setelah barang selesai diproduksi.<\/p>\n<p>Pada contoh berikut, perusahaan memproduksi komponen kendaraan dengan total biaya bahan baku Rp100.000.000 dan biaya konversi Rp50.000.000.<\/p>\n<h3>1. Jurnal saat pembelian bahan baku<\/h3>\n<p>Berbeda dengan metode tradisional yang memisahkan bahan baku murni, metode ini menggabungkannya dalam akun hibrida. Saat perusahaan membeli bahan baku, akuntan akan mendebit akun <em>Raw and In Process<\/em> (RIP). Berikut adalah contoh jurnalnya:<\/p>\n<ul>\n<li><strong>Debit:<\/strong> Raw and In Process (RIP) Inventory &#8211; Rp100.000.000<\/li>\n<li><strong>Kredit:<\/strong> Accounts Payable (Utang Usaha) &#8211; Rp100.000.000<\/li>\n<\/ul>\n<h3>2. Jurnal saat konversi biaya tenaga kerja<\/h3>\n<p>Biaya konversi yang meliputi tenaga kerja langsung dan <em>overhead<\/em> pabrik tetap dicatat selama periode berjalan. Biaya ini biasanya langsung dibebankan ke akun pengendali biaya konversi. Contoh pencatatannya adalah sebagai berikut:<\/p>\n<ul>\n<li><strong>Debit:<\/strong> Conversion Cost Control &#8211; Rp50.000.000<\/li>\n<li><strong>Kredit:<\/strong> Wages Payable \/ Various Credits &#8211; Rp50.000.000<\/li>\n<\/ul>\n<h3>3. Jurnal saat barang selesai diproduksi<\/h3>\n<p>Tahap ini menjadi inti metode backflush, karena sistem akan mengalokasikan biaya berdasarkan jumlah output produksi. Sistem kemudian mengkredit akun RIP serta akun biaya konversi untuk membentuk nilai persediaan barang jadi. Jurnal yang terbentuk adalah:<\/p>\n<ul>\n<li><strong>Debit:<\/strong> Finished Goods Inventory &#8211; Rp150.000.000<\/li>\n<li><strong>Kredit:<\/strong> Raw and In Process (RIP) Inventory &#8211; Rp100.000.000<\/li>\n<li><strong>Kredit:<\/strong> Conversion Cost Allocated &#8211; Rp50.000.000<\/li>\n<\/ul>\n<h2><strong>Keuntungan Dan Risiko Penerapan Metode Ini<\/strong><\/h2>\n<p>Setiap metode akuntansi memiliki dua sisi mata uang yang perlu dipertimbangkan secara matang oleh manajemen. Di satu sisi, metode ini menawarkan kecepatan, namun di sisi lain menyimpan risiko audit. Berikut adalah analisis objektif mengenai plus minusnya.<\/p>\n<h3>1. Efisiensi Administrasi Dan Kecepatan Data<\/h3>\n<p>Metode ini terbukti mempercepat proses tutup buku akhir bulan karena minimnya rekonsiliasi akun WIP. Perusahaan dapat menghemat biaya tenaga kerja administratif yang biasanya habis untuk melacak dokumen produksi. Data keuangan pun menjadi lebih ringkas dan mudah terbaca oleh manajemen.<\/p>\n<h3>2. Tantangan Dalam Akurasi Dan Audit Trail<\/h3>\n<p>Risiko utama terletak pada kurangnya detail jejak audit (<em>audit trail<\/em>) atas pergerakan barang di lantai produksi. Jika terjadi selisih stok (<em>variance<\/em>) yang signifikan antara fisik dan sistem, penelusurannya akan sangat sulit. Hal ini menuntut pengendalian internal pada lini produksi harus berjalan sangat ketat.<\/p>\n<p>Saat detail perpindahan material tidak tercatat satu per satu, perusahaan perlu memastikan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/audit-trail\/\">jejak pemeriksaan tetap jelas<\/a> agar penelusuran selisih dan bukti transaksi bisa dipertanggungjawabkan.<\/p>\n<div style=\"border: 1px solid #ddd; border-radius: 8px; overflow: hidden; margin: 30px 0; box-shadow: 0 4px 12px rgba(0,0,0,0.12);\">\n<div style=\"background-color: #990000; color: #fff; padding: 14px 20px; font-size: 18px; font-weight: bold; letter-spacing: 0.5px;\">Expert&#8217;s Review<\/div>\n<div style=\"background-color: #fff; padding: 25px; font-size: 16px; line-height: 1.7; position: relative;\">\n<div style=\"font-size: 40px; color: #990000; font-weight: bold; line-height: 0; position: absolute; top: 15px; left: 20px;\">\u201c<\/div>\n<p style=\"margin: 0 0 15px 40px; font-style: italic; color: #333;\">\u201cDi manufaktur yang serba cepat, pencatatan biaya yang terlalu detail sering bikin tim keuangan habis waktu mengejar WIP dan jurnal internal. Saat backflush costing diterapkan dengan standar biaya yang rapi, laporan biaya jadi lebih ringkas, tutup buku lebih cepat, dan varians lebih mudah terlihat untuk ditindaklanjuti.<\/p>\n<p style=\"margin: 0 0 0 40px; font-weight: bold; color: #444;\">\u2014 Jennifer Santoso, <strong>Head of Finance and Accounting<\/strong><span style=\"color: #222222; font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; font-size: 15px;\">\u00a0<\/span><\/p>\n<\/div>\n<\/div>\n<h2><strong>Kesimpulan<\/strong><\/h2>\n<p data-start=\"0\" data-end=\"334\">Backflush costing bisa menjadi strategi efisiensi yang kuat untuk manufaktur dengan alur produksi lean.<\/p>\n<p data-start=\"0\" data-end=\"334\">Dengan mengurangi kebutuhan pelacakan WIP yang detail, perusahaan dapat mempercepat siklus akuntansi dan menekan beban administratif, namun akurasinya tetap bergantung pada stabilitas proses produksi serta ketepatan biaya standar.<\/p>\n<p data-start=\"336\" data-end=\"695\" data-is-last-node=\"\" data-is-only-node=\"\">Apabila Anda ingin menilai apakah metode ini cocok untuk kondisi produksi dan struktur biaya perusahaan, lakukan <a href=\"https:\/\/www.hashmicro.com\/id\/tour-produk-gratis\/\">konsultasi dengan tim ahli<\/a> untuk memetakan risikonya sekaligus langkah implementasinya.<\/p>\n<h2><strong>Pertanyaan Seputar Backflush Costing<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apakah Backflush Costing Sesuai Dengan Standar Akuntansi (GAAP\/PSAK)?<\/strong><\/summary>\n<p>Secara umum, backflush costing tidak sepenuhnya sesuai dengan GAAP\/PSAK karena tidak mencatat WIP secara rinci, namun akan sesuai jika selisih (materiality) persediaan WIP tidak signifikan. Banyak perusahaan menggunakannya untuk manajemen internal dan melakukan penyesuaian saat pelaporan audit eksternal.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Bisakah Perusahaan Dengan Proses Produksi Lama Menggunakan Metode Ini?<\/strong><\/summary>\n<p>Metode ini kurang disarankan untuk perusahaan dengan siklus produksi yang panjang (long lead time) karena nilai WIP akan menjadi sangat besar dan signifikan. jika backflush costing tetap diterapkan, hal ini dapat menyebabkan distorsi yang besar pada nilai aset pada neraca keuangan perusahaan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Bagaimana Cara Menangani Barang Cacat (Scrap) Dalam Sistem Backflush?<\/strong><\/summary>\n<p>Barang cacat biasanya dicatat pada akhir periode dengan membandingkan hasil output aktual dengan standar yang seharusnya. Selisih biaya akibat scrap tercatat ke Harga Pokok Penjualan (COGS) atau akun kerugian produksi, tergantung kebijakan perusahaan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apakah Software Akuntansi Biasa Bisa Menangani Backflush Costing?<\/strong><\/summary>\n<p>Sebagian besar software akuntansi dasar tidak memiliki fitur otomatisasi untuk backflush costing karena kompleksitas alur jurnalnya. Perlu adanya software ERP manufaktur yang terintegrasi seperti HashMicro yang memiliki fitur auto-journaling khusus untuk metode backflush.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa Perbedaan Utama Akun RIP (Raw And In Process) Dengan Persediaan Bahan Baku Biasa?<\/strong><\/summary>\n<p>Akun RIP (Raw and In Process) adalah akun gabungan yang menampung nilai bahan baku murni dan bahan baku yang sedang dalam proses, meniadakan akun WIP terpisah. Dalam metode tradisional, bahan baku dan barang dalam proses dicatat pada dua akun buku besar yang berbeda.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Backflush costing digunakan dalam akuntansi manufaktur untuk mencatat biaya produksi pada akhir proses produksi. Pendekatan ini banyak diterapkan pada perusahaan yang memiliki alur produksi cepat dan tingkat persediaan yang relatif rendah. Metode ini sering digunakan dalam lingkungan Just-in-Time (JIT) karena membuat pencatatan biaya lebih sederhana. McKinsey melaporkan bahwa praktik lean manufacturing dapat membantu perusahaan mengurangi [&hellip;]<\/p>\n","protected":false},"author":164,"featured_media":187400,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1232],"tags":[],"class_list":{"0":"post-186285","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>Backflush Costing Adalah: Cara Kerja &amp; Contoh Jurnal Akuntansi &#187; HashMicro Indonesia<\/title>\n<meta name=\"description\" content=\"Backflush costing adalah solusi cerdas untuk biaya produksi. 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