{"id":4251,"date":"2017-07-31T10:30:43","date_gmt":"2017-07-31T03:30:43","guid":{"rendered":"https:\/\/sleekrwebsite.wpengine.com\/?post_type=blog&#038;p=4251"},"modified":"2023-02-09T14:27:42","modified_gmt":"2023-02-09T07:27:42","slug":"harga-pokok-penjualan-dan-harga-jual-apakah-sama","status":"publish","type":"blog","link":"https:\/\/sleekr.co\/blog\/harga-pokok-penjualan-dan-harga-jual-apakah-sama\/","title":{"rendered":"Harga Pokok Penjualan dan Harga Jual: Apakah Sama?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bagi yang sedang atau pernah mempelajari tentang akuntansi, Anda pasti pernah bertemu dengan istilah harga pokok penjualan dan harga jual. Karena sama-sama mengandung kata \u201cjual\u201d, banyak orang yang merasa bingung dan akhirnya menganggap keduanya sama. Padahal, harga pokok penjualan dan harga jual memiliki arti dan penghitungan yang berbeda. Berikut penjelasannya.<\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-4706 size-full\" src=\"https:\/\/sleekr.co\/wp-content\/uploads\/2017\/07\/calculator-428294_1920.jpg\" alt=\"harga pokok penjualan\" width=\"1920\" height=\"1271\" srcset=\"https:\/\/sleekr.co\/wp-content\/uploads\/2017\/07\/calculator-428294_1920.jpg 1600w, https:\/\/sleekr.co\/wp-content\/uploads\/2017\/07\/calculator-428294_1920-300x199.jpg 300w, https:\/\/sleekr.co\/wp-content\/uploads\/2017\/07\/calculator-428294_1920-768x508.jpg 768w, https:\/\/sleekr.co\/wp-content\/uploads\/2017\/07\/calculator-428294_1920-1024x678.jpg 1024w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p><em>Apa perbedaan antara harga pokok penjualan dan harga beli? (Source: <span style=\"color: #008000;\">Pixabay<\/span>)<\/em><\/p>\n<ol>\n<li>\n<h3 style=\"text-align: justify;\"><b>Harga Pokok Penjualan<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Disebut juga dengan <\/span><i><span style=\"font-weight: 400;\">Cost of Goods Sold <\/span><\/i><span style=\"font-weight: 400;\">(COGS), <a href=\"https:\/\/www.jurnal.id\/id\/blog\/apa-yang-dimaksud-harga-pokok-penjualan-hpp\/?utm_source=ecosystem&amp;utm_medium=sleekr+blog&amp;utm_campaign=blog+&amp;utm_id=blog\">harga pokok penjualan (HPP) mengacu pada<\/a> seluruh biaya langsung yang dikeluarkan untuk memperoleh barang atau jasa yang dijual. Umumnya, HPP mencakup <a href=\"https:\/\/sleekr.co\/blog\/perbedaan-bahan-baku-dan-penolong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #008000;\">biaya bahan baku<\/span><\/a>, tenaga kerja langsung, dan biaya <\/span><i><span style=\"font-weight: 400;\">overhead. <\/span><\/i><span style=\"font-weight: 400;\">Tujuan dari penghitungan HPP adalah untuk mengetahui besarnya biaya yang dikeluarkan dalam produksi barang dan jasa. HPP muncul pada laporan laba rugi sebagai komponen utama dari biaya dan memiliki beberapa komponen berikut:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Persediaan awal barang dagangan <\/b><span style=\"font-weight: 400;\">\u2013 persediaan barang dagangan yang ada pada awal periode atau tahun buku berjalan.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Persediaan akhir barang dagangan <\/b><span style=\"font-weight: 400;\">\u2013 persediaan barang dagangan yang terdapat pada akhir periode atau tahun buku berjalan.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Pembelian bersih <\/b><span style=\"font-weight: 400;\">\u2013 seluruh pembelian <a href=\"https:\/\/sleekr.co\/blog\/laporan-keuangan-perusahaan-dagang\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #008000;\">barang dagangan<\/span><\/a> yang dilakukan oleh perusahaan, baik secara tunai atau kredit, ditambah dengan biaya angkut pembelian, lalu dikurangi oleh potongan pembelian atau retur pembelian.<\/span><\/p>\n<\/li>\n<li>\n<h4 style=\"text-align: justify;\"><b><i>Cara Menghitung Harga Pokok Penjualan<\/i><\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Untuk menentukan HPP, Anda bisa menggunakan rumus di bawah ini:<\/span><\/p>\n<p style=\"text-align: justify;\"><b><i>HPP = barang tersedia untuk dijual \u2013 persediaan akhir<\/i><\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Keterangan:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Barang tersedia untuk dijual = persediaan barang dagangan awal + pembelian bersih<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pembelian bersih = (pembelian + biaya angkut pembelian) \u2013 (retur pembelian + potongan pembelian)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Contoh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">PT XYZ, Jakarta 1 Januari 2017 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; \u00a0Persediaan barang dagangan (awal)<\/span> <span style=\"font-weight: 400;\">: Rp 10.000.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; \u00a0Pembelian<\/span> <span style=\"font-weight: 400;\">: Rp 50.000.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; \u00a0Beban angkut pembelian<\/span> <span style=\"font-weight: 400;\">: Rp 1.000.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; \u00a0Retur pembelian<\/span> <span style=\"font-weight: 400;\">: Rp 2.000.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; \u00a0Potongan pembelian<\/span> <span style=\"font-weight: 400;\">: Rp 1.500.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; \u00a0Persediaan barang dagangan (akhir)<\/span> <span style=\"font-weight: 400;\">: Rp 5.000.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Penghitungan HPP:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; \u00a0Pembelian bersih = (Rp 50.000.000 + Rp 1.000.000) \u2013 (Rp2.000.000 + Rp 1.500.000)\u00a0<\/span><span style=\"font-weight: 400;\">= Rp 47.500.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; \u00a0Barang tersedia untuk dijual = Rp 10.000.000 + Rp 47.500.000 = Rp 57.500.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; \u00a0Harga pokok penjualan = Rp 57.500.000 \u2013 Rp 5.000.000 = Rp 52.500.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Dengan menghitung HPP, Anda bisa menentukan harga jual yang pas untuk dibebankan kepada konsumen. Di sisi lain, HPP juga dapat membantu Anda untuk mengetahui laba yang diinginkan oleh perusahaan. Jadi, jika harga jual lebih besar dari HPP, maka bisnis akan menghasilkan laba. Sebaliknya, jika harga jual lebih rendah dari HPP, maka kemungkinan besar bisnis akan mengalami kerugian.<\/span><\/p>\n<p>Baca juga: <a href=\"https:\/\/sleekr.co\/blog\/cara-menghitung-laba-bersih\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #008000;\">Inilah 4 Cara Menghitung Laba Bersih Bisnis Anda<\/span><\/a><\/li>\n<\/ol>\n<p><em><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-4705\" src=\"https:\/\/sleekr.co\/wp-content\/uploads\/2017\/07\/business-2700757_1920.jpg\" alt=\"harga pokok penjualan\" width=\"1920\" height=\"1211\" srcset=\"https:\/\/sleekr.co\/wp-content\/uploads\/2017\/07\/business-2700757_1920.jpg 1600w, https:\/\/sleekr.co\/wp-content\/uploads\/2017\/07\/business-2700757_1920-300x189.jpg 300w, https:\/\/sleekr.co\/wp-content\/uploads\/2017\/07\/business-2700757_1920-768x484.jpg 768w, https:\/\/sleekr.co\/wp-content\/uploads\/2017\/07\/business-2700757_1920-1024x646.jpg 1024w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/>Harga pokok penjualan mengacu pada seluruh biaya langsung yang dikeluarkan untuk memperoleh barang atau jasa yang dijual. (Source: <span style=\"color: #008000;\">Pixabay<\/span>)<\/em><\/p>\n<ol>\n<li>\n<h3 style=\"text-align: justify;\"><b>Harga Jual<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sementara itu, harga jual merupakan besaran harga yang dibebankan kepada konsumen. Besaran harga jual didapatkan dari <a href=\"https:\/\/sleekr.co\/blog\/5-cara-menghemat-biaya-produksi-bagi-ukm\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #008000;\">penghitungan biaya produksi<\/span><\/a> ditambah biaya non-produksi serta laba yang diharapkan. Nah, untuk menentukan harga jual, umumnya ada dua metode yang biasanya diterapkan, yaitu:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b><i>Penetapan harga biaya plus<\/i><\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Menentukan harga biaya plus atau <\/span><i><span style=\"font-weight: 400;\">cost-plus pricing method <\/span><\/i><span style=\"font-weight: 400;\">bisa dilakukan dengan rumus berikut:<\/span><\/p>\n<p style=\"text-align: justify;\"><b><i>Harga jual = biaya total + margin<\/i><\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sebagai contoh, anggaplah usaha tas kecil Anda mendapatkan order sebanyak 100 buah untuk souvenir pernikahan. Biaya yang dikeluarkan untuk memproduksi tas tersebut diperkirakan sebanyak Rp 5.000.000. Riniciannya sebagai berikut:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Biaya bahan baku<\/span> <span style=\"font-weight: 400;\">: Rp 3.500.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Biaya tenaga kerja<\/span> <span style=\"font-weight: 400;\">: Rp 1.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Biaya lain-lain<\/span> <span style=\"font-weight: 400;\">: Rp 500.000<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Jika Anda menginginkan laba sebesar 10% dari biaya total, maka:<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Harga total: biaya total + laba = Rp 5.000.000 + (10% x Rp 5.000.000) = Rp 5.500.000<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Dengan demikian, harga setiap tas kecil yang dijual adalah sebesar Rp 55.000.<\/span><\/p>\n<\/li>\n<li>\n<h4 style=\"text-align: justify;\"><b><i>Penetapan harga mark up<\/i><\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Metode ini lebih banyak digunakan oleh pebisnis karena caranya yang cenderung lebih sederhana. <\/span><i><span style=\"font-weight: 400;\">Mark up <\/span><\/i><span style=\"font-weight: 400;\">adalah kelebihan harga jual dari harga beli. Misalnya, Anda mempunyai toko <\/span><i><span style=\"font-weight: 400;\">makeup. <\/span><\/i><span style=\"font-weight: 400;\">Anda membeli salah satu produk <\/span><i><span style=\"font-weight: 400;\">makeup <\/span><\/i><span style=\"font-weight: 400;\">seharga Rp 200.000. Karena ingin mendapatkan keuntungan sebesar Rp 50.000, Anda pun menjualnya seharga Rp 250.000 (Rp 200.000 + Rp 50.000).<\/span><\/p>\n<p style=\"text-align: justify;\">\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Apakah kini Anda sudah bisa membedakan antara harga pokok penjualan dan harga jual? Semoga ulasan di atas bisa membantu Anda memahami keduanya agar tidak lagi bingung saat <a href=\"https:\/\/sleekr.co\/blog\/cara-menyusun-laporan-keuangan-perusahaan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #008000;\">membuat laporan keuangan bisnis.<\/span><\/a><\/span><\/p>\n","protected":false},"author":1,"menu_order":0,"template":"","categories":[2041],"tags":[],"acf":{"cover_blog":false,"lc_button_label":"","lc_no":"","lc_desc":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Harga Pokok Penjualan dan Harga Jual: Apakah Sama? - Sleekr<\/title>\n<meta name=\"description\" content=\"Dalam ilmu akuntansi, ada yang disebut dengan istilah harga jual dan harga pokok penjualan. 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