{"id":709,"date":"2025-02-26T23:55:01","date_gmt":"2025-02-26T16:55:01","guid":{"rendered":"https:\/\/www.linuxid.net\/istilah\/?p=709"},"modified":"2025-02-26T23:55:01","modified_gmt":"2025-02-26T16:55:01","slug":"cost-of-goods-sold-cogs","status":"publish","type":"post","link":"https:\/\/www.linuxid.net\/istilah\/cost-of-goods-sold-cogs\/","title":{"rendered":"cost of goods sold (COGS)"},"content":{"rendered":"<h2>Apa Itu Cost of Goods Sold (COGS)?<\/h2>\n<p><strong>Cost of Goods Sold (COGS)<\/strong> atau <em>Harga Pokok Penjualan (HPP)<\/em> adalah total biaya yang secara langsung berhubungan dengan produksi barang yang bisa dijual. COGS mencakup biaya langsung seperti bahan baku dan tenaga kerja, tetapi tidak termasuk biaya tidak langsung seperti pemasaran, penjualan, atau distribusi.<\/p>\n<p>Dalam akuntansi, COGS merupakan item standar yang masuk dalam bagian pengeluaran di <a href=\"https:\/\/www.linuxid.net\/istilah\/profit-and-loss-statement-PL\/\">laporan laba rugi<\/a> (P&amp;L) sebuah perusahaan. Biaya ini hanya bisa dicatat sebagai pengeluaran dan dimasukkan ke laporan laba rugi setelah barang tersebut terjual dan pendapatannya tercatat. Biaya produksi barang atau jasa yang belum terjual tidak boleh dimasukkan ke dalam COGS.<\/p>\n<p style=\"text-align: center;\/\"><strong>COGS = Persediaan Awal + Pembelian Selama Periode \u2013 Persediaan Akhir<\/strong><\/p>\n<p>Setelah COGS dihitung, hasilnya bisa digunakan untuk <a href=\"https:\/\/www.techtarget.com\/searcherp\/feature\/Counting-beans-Enterprise-accounting-software-explained\/\">menghitung pendapatan kotor<\/a>, yaitu pendapatan bisnis dari penjualan sebelum dikurangi pajak dan biaya lainnya.<\/p>\n<p style=\"text-align: center;\/\"><strong>Pendapatan Kotor = Pendapatan \u2013 COGS<\/strong><\/p>\n<p>Dari pendapatan kotor, kita bisa menghitung laba bersih, yaitu jumlah pendapatan setelah dikurangi semua biaya operasional.<\/p>\n<p style=\"text-align: center;\/\"><strong>Laba Bersih = Pendapatan \u2013 COGS \u2013 Biaya Operasional<\/strong><\/p>\n<p>COGS kadang juga disebut sebagai <em>cost of merchandise sold<\/em> atau <em>cost of sales<\/em>. Beberapa perusahaan yang menjual kombinasi produk dan layanan lebih suka menggunakan istilah yang lebih luas, yaitu <em>cost of revenue<\/em>, di mana COGS menjadi salah satu komponennya.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apa Itu Cost of Goods Sold (COGS)? Cost of Goods Sold (COGS) atau Harga Pokok Penjualan (HPP) adalah total biaya yang secara langsung berhubungan dengan produksi barang yang bisa dijual. COGS mencakup biaya langsung seperti bahan baku dan tenaga kerja, tetapi tidak termasuk biaya tidak langsung seperti pemasaran, penjualan, atau distribusi. Dalam akuntansi, COGS merupakan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[38],"class_list":["post-709","post","type-post","status-publish","format-standard","hentry","category-business-software","tag-erp-products-and-vendors"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Apa itu cost of goods sold (COGS)? - Istilah Komputer<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.linuxid.net\/istilah\/cost-of-goods-sold-cogs\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apa itu cost of goods sold (COGS)? - Istilah Komputer\" \/>\n<meta property=\"og:description\" content=\"Apa Itu Cost of Goods Sold (COGS)? Cost of Goods Sold (COGS) atau Harga Pokok Penjualan (HPP) adalah total biaya yang secara langsung berhubungan dengan produksi barang yang bisa dijual. COGS mencakup biaya langsung seperti bahan baku dan tenaga kerja, tetapi tidak termasuk biaya tidak langsung seperti pemasaran, penjualan, atau distribusi. 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