{"id":187420,"date":"2026-01-28T11:22:30","date_gmt":"2026-01-28T04:22:30","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=187420"},"modified":"2026-04-29T10:57:29","modified_gmt":"2026-04-29T03:57:29","slug":"fifo-first-in-first-out","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/fifo-first-in-first-out\/","title":{"rendered":"Memahami Metode FIFO dalam Akuntansi &#038; Stok"},"content":{"rendered":"<p>Pernahkah Anda merasa bingung mengapa stok lama menumpuk di gudang sementara barang baru habis terjual lebih dulu? Masalah ini sering terjadi dan berdampak langsung pada arus kas serta potensi kerugian akibat barang kedaluwarsa. Tanpa strategi aliran barang yang jelas, risiko pembengkakan biaya operasional akan semakin sulit dihindari.<\/p>\n<p>Dalam dunia manajemen persediaan dan akuntansi, metode FIFO (<em>First-In, First-Out<\/em>) hadir sebagai solusi standar untuk menjaga kualitas aset dan akurasi laporan laba rugi. Saya akan mengajak Anda memahami konsep ini secara mendalam, mulai dari mekanisme teknis hingga simulasi perhitungannya agar bisnis Anda dapat berjalan lebih efisien.<\/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 style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#definisi\">Metode FIFO adalah<\/a> metode manajemen persediaan di mana barang yang pertama kali masuk ke gudang akan menjadi barang yang pertama kali dijual atau digunakan untuk menghindari penurunan nilai atau kerusakan fisik.<\/li>\n<li><a href=\"#carakerja\">Mekanisme dan cara kerja FIFO<\/a> memiliki penerapan yang berbeda di manajemen gudang dan laporan keuangan.<\/li>\n<li aria-level=\"1\">Selain FIFO, terdapat <a href=\"#metode\">metode<\/a> LIFO (<em>Last-In, First-Out<\/em>) dan Average yang memiliki karakteristik serta dampak yang berbeda-beda.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script> <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; 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\/\/ 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 id=\"definisi\"><\/span><\/p>\n<h2><strong>Apa Itu FIFO (First-In, First-Out)?<\/strong><\/h2>\n<p data-start=\"72\" data-end=\"356\">FIFO adalah metode manajemen persediaan di mana barang yang pertama masuk akan menjadi yang pertama dijual atau digunakan. Pendekatan ini mengikuti alur fisik barang secara alami dan membantu mencegah penurunan kualitas atau kerusakan pada stok lama.<\/p>\n<p data-start=\"358\" data-end=\"631\" data-is-last-node=\"\" data-is-only-node=\"\">Dalam akuntansi, FIFO mencatat biaya persediaan tertua sebagai Harga Pokok Penjualan (HPP) terlebih dahulu. Dampaknya, nilai persediaan akhir di neraca mencerminkan harga yang lebih baru, sehingga membantu menjaga akurasi laporan keuangan.<\/p>\n<p>Penerapan metode ini sangat krusial dalam menjaga akurasi <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/persediaan-barang-dagang\/\" target=\"_blank\" rel=\"noopener\">pengelolaan persediaan barang dagang<\/a> agar laporan keuangan tetap valid.<span id=\"carakerja\"><\/span><\/p>\n<h2><strong>Mekanisme dan Cara Kerja Metode FIFO<\/strong><\/h2>\n<p>Memahami mekanisme FIFO tidak hanya soal teori, tetapi bagaimana alur ini diterapkan secara disiplin dalam operasional harian. Proses ini melibatkan sinkronisasi antara tim gudang yang menangani fisik barang dan tim keuangan yang mencatat nilainya. Berikut adalah penjabaran penerapannya dalam dua aspek utama bisnis.<\/p>\n<h3><strong>1. Penerapan dalam Manajemen Gudang (Logistik)<\/strong><\/h3>\n<p>Dalam logistik, stok lama ditempatkan di posisi paling mudah dijangkau agar dipakai lebih dulu. Cara ini menjaga rotasi persediaan tetap lancar serta mencegah barang menumpuk hingga rusak atau usang, sehingga kerugian akibat dead stock bisa ditekan.<\/p>\n<h3><strong>2. Penerapan dalam Laporan Keuangan (Akuntansi)<\/strong><\/h3>\n<p>Secara akuntansi, saat terjadi penjualan, biaya dari unit yang paling awal dibeli akan diakui sebagai beban. Walau barang yang keluar bisa saja diambil secara acak, aliran biayanya tetap mengikuti urutan pembelian, yang berdampak langsung pada perhitungan HPP di laporan laba rugi.<\/p>\n<p>Berbeda dengan <a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"https:\/\/www.hashmicro.com\/id\/blog\/apa-itu-average-cost-pengertian-rumus-dan-keuntungannya-dalam-akuntansi\/\">metode average cost<\/a> yang meratakan biaya seluruh unit, FIFO mengikuti urutan pembelian secara ketat.<\/p>\n<h2><strong>Simulasi dan Cara Menghitung FIFO dengan Contoh Kasus<\/strong><\/h2>\n<p>Agar Anda mendapatkan gambaran yang lebih konkret, mari kita lihat simulasi perhitungan sederhana menggunakan metode FIFO. Bayangkan sebuah toko elektronik yang menjual laptop dengan data transaksi sebagai berikut:<\/p>\n<ul>\n<li><strong>Persediaan Awal:<\/strong> 10 unit @ Rp5.000.000<\/li>\n<li><strong>Pembelian 1:<\/strong> 15 unit @ Rp5.200.000<\/li>\n<li><strong>Pembelian 2:<\/strong> 20 unit @ Rp5.500.000<\/li>\n<li><strong>Penjualan:<\/strong> 30 unit<\/li>\n<\/ul>\n<p>Berdasarkan prinsip FIFO, 30 unit yang terjual akan mengambil biaya dari stok terlama terlebih dahulu. Urutan perhitungannya adalah menghabiskan 10 unit persediaan awal, kemudian 15 unit dari pembelian pertama, dan sisanya 5 unit dari pembelian kedua. Berikut adalah detail perhitungan HPP-nya:<\/p>\n<ul>\n<li>10 unit x Rp5.000.000 = Rp50.000.000<\/li>\n<li>15 unit x Rp5.200.000 = Rp78.000.000<\/li>\n<li>5 unit x Rp5.500.000 = Rp27.500.000<\/li>\n<li><strong>Total HPP:<\/strong> Rp155.500.000<\/li>\n<\/ul>\n<p>Setelah penjualan tersebut, sisa persediaan akhir di gudang adalah 15 unit yang berasal dari pembelian kedua (seharga Rp5.500.000 per unit). Nilai total persediaan akhir yang akan tercatat di neraca adalah Rp82.500.000. Perhitungan manual seperti ini bisa sangat rumit jika volume transaksi mencapai ribuan per hari. <span id=\"metode\"><\/span><\/p>\n<h2><strong>Perbedaan Utama FIFO, LIFO, dan Average<\/strong><\/h2>\n<p>Selain FIFO, terdapat metode LIFO (<em>Last-In, First-Out<\/em>) dan Average yang memiliki karakteristik serta dampak berbeda terhadap laporan keuangan. Pemilihan metode ini harus disesuaikan dengan regulasi pajak dan strategi bisnis yang dijalankan.<\/p>\n<h3><strong>1. Metode FIFO (First-In, First-Out)<\/strong><\/h3>\n<p>Metode ini menghasilkan nilai persediaan akhir yang tinggi karena dinilai berdasarkan harga pembelian terbaru yang biasanya lebih mahal saat inflasi. Konsekuensinya, laba kotor perusahaan akan terlihat lebih besar dibandingkan metode lain. Metode ini adalah yang paling disarankan oleh standar akuntansi global (IFRS) dan regulasi perpajakan di Indonesia.<\/p>\n<h3><strong>2. Metode LIFO (Last-In, First-Out)<\/strong><\/h3>\n<p>LIFO mengasumsikan barang terakhir masuk adalah yang pertama keluar, sehingga HPP dihitung dari harga terbaru. Saat inflasi, metode ini dapat menekan laba kotor dan beban pajak, tetapi sering tidak diizinkan dalam pelaporan pajak karena dianggap tidak mencerminkan aliran stok yang wajar.<\/p>\n<h3><strong>3. Metode Average (Rata-Rata)<\/strong><\/h3>\n<p>Metode average menghitung biaya rata-rata dari seluruh persediaan yang tersedia untuk dijual. Cara ini membantu menstabilkan laba dan nilai persediaan karena tidak terlalu terpengaruh fluktuasi harga, serta banyak dipilih karena perhitungannya lebih sederhana.<\/p>\n<p>Banyak perusahaan menggunakan <a href=\"https:\/\/www.hashmicro.com\/id\/blog\/weighted-average-cost\/\" target=\"_blank\" rel=\"noopener\">metode rata-rata tertimbang<\/a> ini karena kesederhanaannya dalam perhitungan harian.<\/p>\n<h2><strong>Kelebihan dan Kekurangan Menggunakan Metode FIFO<\/strong><\/h2>\n<p>FIFO memang populer, namun bukan berarti tanpa celah yang bisa memengaruhi strategi finansial perusahaan. Berikut adalah analisis objektif mengenai keuntungan dan tantangan penerapannya.<\/p>\n<h3><strong>1. Keuntungan bagi Bisnis<\/strong><\/h3>\n<p>FIFO membuat nilai persediaan di neraca lebih relevan dengan harga pasar terkini. Metode ini juga membantu mengurangi risiko barang usang atau kedaluwarsa karena rotasi stok lebih terjaga, serta sering dinilai positif oleh investor karena menunjukkan potensi laba yang lebih tinggi.<\/p>\n<h3><strong>2. Tantangan yang Perlu Diantisipasi<\/strong><\/h3>\n<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:72cc297a-0b81-4aa0-a939-3897a78d9bd8-3\" data-testid=\"conversation-turn-8\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"78221f7c-20cc-40b4-b8c3-83f8ac75d410\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word light markdown-new-styling\">\n<p data-start=\"389\" data-end=\"727\" data-is-last-node=\"\" data-is-only-node=\"\">Saat inflasi tinggi, FIFO dapat membuat laba terlihat lebih besar sehingga beban pajak meningkat. Selain itu, adanya perbedaan antara pendapatan saat ini dan biaya lama yang lebih rendah bisa menimbulkan distorsi pada gambaran profitabilitas jika tidak dianalisis dengan cermat.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h2><strong>Kesimpulan<\/strong><\/h2>\n<p data-start=\"79\" data-end=\"333\">Metode FIFO membantu bisnis menjaga alur persediaan tetap sehat sekaligus menghasilkan pencatatan keuangan yang lebih relevan dengan kondisi pasar terkini. Pendekatan ini menyelaraskan pergerakan fisik barang dengan aliran biaya dalam laporan keuangan.<\/p>\n<p data-start=\"335\" data-end=\"596\">Dibanding metode lain, FIFO memberikan gambaran nilai persediaan akhir yang lebih aktual, meskipun bisa membuat laba terlihat lebih tinggi saat inflasi. Karena itu, pemilihannya perlu disesuaikan dengan strategi pajak dan tujuan pelaporan keuangan perusahaan.<\/p>\n<p data-start=\"598\" data-end=\"851\" data-is-last-node=\"\" data-is-only-node=\"\">Dengan pengelolaan yang disiplin antara tim gudang dan keuangan, FIFO dapat meningkatkan akurasi stok sekaligus kredibilitas laporan keuangan. Dukungan sistem yang terintegrasi juga sangat membantu agar perhitungan berjalan otomatis dan minim kesalahan.<\/p>\n<h2><strong> Pertanyaan Seputar Metode FIFO<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>Apakah metode FIFO diperbolehkan untuk pelaporan pajak di Indonesia?<\/strong><\/summary>\n<p>Ya, metode FIFO dan Average adalah dua metode penilaian persediaan yang diakui dan diperbolehkan oleh Undang-Undang Pajak Penghasilan di Indonesia. Sebaliknya, metode LIFO tidak diperkenankan untuk kepentingan pelaporan pajak fiskal.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Apa perbedaan mendasar antara FIFO dan FEFO?<\/strong><\/summary>\n<p>FIFO berfokus pada barang yang pertama kali dibeli atau diproduksi untuk dijual lebih dulu, sedangkan FEFO (First Expired, First Out) memprioritaskan barang dengan tanggal kedaluwarsa terdekat untuk dijual lebih dulu. FEFO sering digunakan bersamaan dengan FIFO pada industri farmasi dan makanan.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Kapan sebaiknya perusahaan tidak menggunakan metode FIFO?<\/strong><\/summary>\n<p>Perusahaan sebaiknya mempertimbangkan ulang penggunaan FIFO jika beroperasi di industri dengan fluktuasi harga bahan baku yang sangat ekstrem dan ingin menekan beban pajak saat inflasi tinggi, meskipun hal ini mungkin terbentur regulasi pajak setempat.<\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Apakah metode FIFO diperbolehkan untuk pelaporan pajak di Indonesia?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Ya, metode FIFO dan Average adalah dua metode penilaian persediaan yang diakui dan diperbolehkan oleh Undang-Undang Pajak Penghasilan di Indonesia. 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FEFO sering digunakan bersamaan dengan FIFO pada industri farmasi dan makanan.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Kapan sebaiknya perusahaan tidak menggunakan metode FIFO?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Perusahaan sebaiknya mempertimbangkan ulang penggunaan FIFO jika beroperasi di industri dengan fluktuasi harga bahan baku yang sangat ekstrem dan ingin menekan beban pajak saat inflasi tinggi, meskipun hal ini mungkin terbentur regulasi pajak setempat.\"\n    }\n  }]\n}\n<\/script><\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pernahkah Anda merasa bingung mengapa stok lama menumpuk di gudang sementara barang baru habis terjual lebih dulu? Masalah ini sering terjadi dan berdampak langsung pada arus kas serta potensi kerugian akibat barang kedaluwarsa. Tanpa strategi aliran barang yang jelas, risiko pembengkakan biaya operasional akan semakin sulit dihindari. Dalam dunia manajemen persediaan dan akuntansi, metode FIFO [&hellip;]<\/p>\n","protected":false},"author":223,"featured_media":187728,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[88],"tags":[],"class_list":{"0":"post-187420","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-inventory"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Memahami Metode FIFO dalam Akuntansi &amp; Stok &#187; HashMicro Indonesia<\/title>\n<meta name=\"description\" content=\"Pelajari apa itu FIFO, cara menghitungnya, serta manfaatnya bagi efisiensi stok dan laporan keuangan bisnis Anda. 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