Artikel SMK jurusan Akuntansi Keuangan Lembaga ini berisi penjelasan mengenai mengelola kartu piutang yang terdiri dari pengenalan piutang, jenis-jenis piutang, kartu piutang, dan prosedur pencatatan piutang.
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Kamu pernah nggak sih ada di momen mau nagih utang, tapi merasa nggak enakan. Eh, pas udah berani nagih, malah dimarahin sama yang ngutang. Wkwkwk…
Lo yang ngutang, lo yang galak (sumber: memegenerator.net)
Padahal, sebelumnya kamu dan pihak yang berutang sudah memiliki kesepakatan mengenai tanggal pembayaran. Tapi, ketika kamu menagihnya, pihak tersebut seakan-akan lupa dengan kewajibannya membayar utang. Hadeeeh… bete, deh.
Walaupun begitu, kamu harus tetap menagihnya ya, agar orang yang berutang memiliki rasa tanggung jawab untuk mengembalikan sesuatu yang bukan miliknya.
*brb* berubah jadi galak (sumber: giphy.com)
Ngomong-ngomong masalah utang, kamu pasti udah nggak asing lagi kalau dengar istilah utang piutang. Dalam dunia bisnis, istilah utang piutang merupakan hal yang nggak bisa dilepaskan, terutama pada pencatatan keuangan dan akuntansi.
Di artikel kali ini, kita akan membahas tentang piutang terlebih dahulu, ya. Kita akan mengenal apa itu piutang, jenis-jenis piutang, kartu piutang, dan prosedur pencatatan piutang. So, are you ready, guys? Let’s go!
Baca juga: Administrasi Transaksi: Pengertian, Fungsi, dan Unsurnya
Piutang
Jika pada kasus awal kita tau bahwa utang merupakan kewajiban yang harus dibayarkan kepada pihak yang memberikan pinjaman, maka piutang adalah kebalikannya.
Piutang merupakan tagihan kepada pihak lain (yang berutang) yang memiliki batas waktu pengembalian yang sudah disepakati bersama. Artinya, pihak yang berutang ini memiliki tuntutan untuk melunasi kewajibannya.
Pada transaksi piutang, pihak yang memiliki utang atau peminjam disebut debitur, sedangkan pihak yang memiliki piutang atau pemberi pinjaman disebut kreditur.
Piutang ada karena terdapat transaksi seperti penjualan barang atau jasa secara kredit, pemberian pinjaman, atau uang muka. Jadi, piutang bisa berupa uang, barang, penjualan yang belum dibayar lunas, atau tagihan yang belum dibayar oleh pihak lain akan tetapi produknya sudah ia terima.
Piutang akan dinyatakan sah jika terdapat faktur (invoice), yaitu bukti transaksi dari transaksi penjualan. Isi dari faktur tersebut harus memenuhi syarat, yaitu memiliki nilai dan tanggal jatuh tempo. Setelah itu, faktur akan diterbitkan (dicetak).
Supaya lebih paham, coba deh perhatikan contoh soal piutang di bawah ini. Kira-kira, sudah sesuai belum ya dengan ciri-ciri piutang yang sudah kita bahas sebelumnya?
Pada tanggal 1 September, PT A menjual barang dagang senilai Rp50 juta kepada pelanggan Y yang akan dibayar pada 1 Oktober. Pada 1 Oktober, pihak Y cukup membayar senilai Rp50 juta tanpa tambahan lain.
Jawabannya? Yup! Sudah sesuai, ya. Pada contoh tersebut, terdapat nilai jatuh tempo yang harus dibayarkan pihak Y kepada PT A, yaitu sebesar Rp50 juta. Selain itu, tanggal jatuh tempo piutang yang harus dibayarkan pihak Y kepada PT A tertulis dengan jelas, yaitu tanggal 1 Okt. Nah, pada contoh ini tidak ada bunga yang berlaku, jadi pihak Y hanya membayar sebesar nilai yang disepakati.
Jenis-Jenis Piutang
Piutang terbagi menjadi tiga jenis, yaitu piutang usaha, piutang wesel, dan piutang lain-lain. Pada pembukuan laporan keuangan, ketiga jenis piutang ini dikelompokkan pada akun yang berbeda karena memiliki cara hitung yang berbeda. Penasaran? Simak terus, ya!
a. Piutang Usaha (Accounts Receivable)
Piutang usaha disebabkan karena adanya transaksi berupa penjualan barang atau jasa secara kredit. Nah, piutang usaha diklasifikasikan dalam neraca/laporan posisi keuangan sebagai harta (aset) lancar (dapat digunakan dalam jangka waktu dekat). Hal ini karena piutang usaha umumnya memiliki jangka waktu pendek antara 30 – 90 hari.
Perjanjian piutang usaha dilakukan secara informal. Persetujuan pihak satu dan pihak lainnya (kreditur dan debitur) hanya berdasarkan dokumen-dokumen perusahaan, seperti faktur dan kontrak penyerahan, tanpa adanya surat jaminan.
b. Piutang Wesel (Notes Receivable)
Piutang wesel merupakan tagihan yang muncul dari transaksi penjualan barang atau jasa yang disertai dengan dokumen dan surat jaminan (wesel) yang mengikat antara pihak debitur dengan kreditur. Piutang wesel terbagi lagi menjadi dua jenis nih, yaitu piutang wesel berbunga dan tidak berbunga.
Piutang wesel berbunga merupakan jumlah uang yang diterima pemegang wesel (kreditur) ketika tanggal jatuh tempo. Jumlah uangnya ini sebesar nilai nominal yang dipinjam debitur ditambah bunga. Biasanya, bunga piutang dinyatakan dalam persentase (%) dari nilai piutang wesel.
Misalnya, pada 1 Februari 2020, PT. B memiliki utang sebesar Rp8.000.000,00 kepada PT. A dengan bunga 4% per bulan. Masa jatuh tempo ditetapkan tanggal 1 Agustus 2020. Maka, perhitungan piutang wesel berbunganya, yaitu bunga wesel saat jatuh tempo = Rp8.000.000,00 x 4% x 6 bulan = Rp1.920.000,00. Jadi, nilai jatuh temponya yaitu nominal + bunga = Rp8.000.000,00 + Rp1.920.000,00 = Rp9.920.000,00.
Nah, kalau piutang wesel tidak berbunga merupakan piutang yang tidak memberikan bunga kepada pihak debitur. Jadi, ketika tanggal jatuh tempo, uang yang diterima pemegang wesel adalah sebesar nominal yang disepakati.
c. Piutang Lain-lain (Other Accounts Receivable)
Piutang ini terjadi bukan dari penjualan kredit barang atau jasa, melainkan non-usaha. Misalnya, seperti penjualan surat berharga, pemberian uang muka pada pemegang saham, para direktur, gaji karyawan, dan tuntutan atas kerugian/kerusakan.
Baca juga: Konsep Dasar, Fungsi, dan Prinsip Administrasi Kepegawaian
Kartu Piutang
Piutang akan dicatat dalam sebuah buku besar pembantu yang disebut kartu piutang. Jadi, setiap transaksi piutang yang telah terjadi akan dibukukan dalam kartu piutang. Bentuk kartunya seperti gambar di bawah ini, ya.
Pada kartu piutang, terdapat nama debitur, tanggal transaksi, syarat pembayaran (tanggal jatuh tempo dan nominal pembayaran), dan nama kreditur yang mengesahkan kartu piutang tersebut.
Kartu piutang dibuat oleh petugas piutang yang telah disahkan kepala keuangan atau akunting. Lalu, dikelompokkan per masing-masing debiturnya, sehingga kita bisa mengetahui catatan transaksi piutang setiap debitur secara jelas.
Prosedur Pencatatan Piutang
Pada penjelasan kartu piutang, kamu pasti menemukan kata ‘rincian mutasi piutang’. Hmm, lalu apa sih yang dimaksud mutasi piutang? Mutasi piutang merupakan perubahan jumlah piutang yang muncul karena adanya sebuah transaksi. Pada kartu piutang, transaksi tersebut misalnya seperti penjualan secara kredit, penerimaan kas debitur, retur penjualan, dan penghapusan piutang.
Data-data piutang dimasukan ke dalam kartu piutang menggunakan prosedur pencatatan piutang. Nah, prosedur ini dilakukan dengan cara memindahkan (posting) catatan keuangan transaksi yang ada di jurnal umum dan jurnal khusus ke buku besar. Setelah itu, dari buku besar, baru dimasukkan ke dalam kartu piutang, berdasarkan masing-masing jurnal.
Sebagai contoh, coba kamu perhatikan proses pencatatan piutang ke dalam kartu piutang di bawah ini, ya!
Perusahaan Onderdil Motor Buana menjual barang dagang secara kredit kepada beberapa perusahaan, yaitu PT Nusantara dan PD Jaya Motor pada bulan Agustus 2020. Berikut ini adalah beberapa data transaksi perusahaan Onderdil Motor Buana di bulan tersebut.
Transaksi penjualan kredit kepada debitur yang terjadi pada bulan Agustus 2020:
- Agustus 10, faktur No. S-06 kepada PT NUSANTARA seharga = Rp2.200.000,00
- Agustus 15, faktur No. S-07 kepada PD JAYA MOTOR seharga = Rp5.500.000,00
Jumlah penjualan kredit bulan Agustus 2020 = Rp7.700.000,00
Selanjutnya, data transaksi penjualan kredit PT Nusantara dan PD Jaya Motor yang terjadi di bulan Agustus 2020 kita tulis di jurnal penjualan.
Setelah ditulis di jurnal penjualan, langkah selanjutnya yaitu memindahkan data tersebut ke buku besar. Nah, pencatatannya di buku besar adalah sebagai berikut:
1. Transaksi penjualan kredit kepada debitur dicatat dalam jurnal penjualan (JPn) pada jurnal khusus di halaman 1. Maka dari itu, pada kolom referensi (Ref) ditulis JPn-1.
2. Semua lembar bukti tagihan (faktur penjualan) yang dicatat dalam jurnal penjualan sebesar Rp7.700.000,00 ditulis di bagian debit akun piutang dagang, dengan keterangan tanggal 31 Agustus 2020 (akhir bulan).
Nah, posting akun piutang dagang pada buku besar akan ditulis seperti pada gambar di bawah ini, ya.
Nah, setelah data-data tersebut dipindahkan ke buku besar, sudah tau dong apa langkah selanjutnya? Yup, memasukan data ke kartu piutang masing-masing debitur. Kartu piutang akan ditulis sebagai berikut:
1. Kolom tanggal diisi dengan tanggal masing-masing transaksi
2. Rincian rekening masing-masing debitur tercatat dalam kartu piutang di sisi debit
Sip! Sampai sini kamu sudah paham kan tentang materi piutang, kartu piutang, dan prosedur pencatatan piutang?
Piutang merupakan tagihan yang harus dibayarkan peminjam (debitur) kepada pemberi pinjaman (kreditur) karena adanya transaksi barang/jasa secara kredit (non tunai). Piutang ini banyak jenisnya, ada piutang usaha, piutang wesel, dan piutang lain-lain. Kemudian, piutang dicatat dalam sebuah buku pembantu yang disebut kartu piutang. Proses pencatatan data-data piutang dalam kartu piutang harus menggunakan prosedur pencatatan kartu piutang.
Yup, selesai deh materi kita kali ini. Gimana? Seru kan belajar akuntansi? Sekarang, kamu jadi tau nih pengertian, ciri dan jenis-jenis piutang, kartu piutang, serta prosedur pencatatan kartu piutang. Kalau kamu ingin mempelajari materi lain seputar utang, piutang dan prosedur pencatatannya, coba deh tonton di ruangbelajar! Di sana, ada ribuan video materi pelajaran lengkap dengan latihan soal dan pembahasannya, lho!
Referensi:
Kartu Piutang [Daring] – Nusantara, D. A (2003) Mengelola Kartu Piutang. Departemen Pendidikan Nasional. Tautan: http://mirror.unpad.ac.id/orari/pendidikan/materi-kejuruan/bisnis-manajemen/akuntansi/mengelola_kartu_piutang_dagang.pdf (Diakses: 16 September 2020)
Sumber foto:
Gif image [Daring] – Tautan: https://giphy.com/gifs/staronfox-XJMA30FGthudGoYRqo/links (Diakses: 16 September 2020)
Meme [Daring] – Tautan: memegenerator.net (Diakses: 16 September 2020)
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<h1 class="content-title">
Mengenal Piutang, Ciri, Jenis, dan Prosedur Pencatatannya | SMK Kelas 11 </h1>
<div class="content-meta">
<p class="content-author"><a href="https://www.ruangguru.com/blog/author/nurul-hidayah" class="">Nurul Hidayah</a> </p>
<p class="content-info"><span>November 9, 2021 • </span> <span>8 minutes read</span></p>
<br />
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<p style="text-align: justify;"><em><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Mengenal%20Kartu%20Piutang%20-%20SMK%2011.jpg" alt="Mengenal Kartu Piutang " width="820" style="width: 820px; margin-left: auto; margin-right: auto; display: block;"></em></p>
<blockquote>
<p style="font-size: 16px; text-align: center;"><em>Artikel SMK jurusan Akuntansi Keuangan Lembaga ini berisi penjelasan mengenai mengelola kartu piutang yang terdiri dari pengenalan piutang, jenis-jenis piutang, kartu piutang, dan prosedur pencatatan piutang.</em></p>
<p style="font-size: 16px; text-align: center;"><em>—</em></p>
</blockquote>
<p><span id="more-4312"></span></p>
<p style="text-align: justify;">Kamu pernah <em>nggak</em> <em>sih</em> ada di momen mau nagih utang, tapi merasa<em> nggak </em>enakan. Eh, pas udah berani nagih, malah dimarahin sama yang ngutang. Wkwkwk…</p>
<p style="text-align: justify;"> </p>
<div><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Google%20Drive%20Integration/Mengenal%20Piutang%20dan%20Prosedur%20Pencatatan%20Piutang%20%7C%20SMK%20Kelas%2011-1.jpeg" width="600" style="width: 600px; display: block; margin: 0px auto;" alt="mengenal piutang"></div>
<p style="text-align: center;">Lo yang ngutang, lo yang galak (<em>sumber: memegenerator.net</em>)</p>
<p style="text-align: center;"> </p>
<p style="text-align: justify;">Padahal, sebelumnya kamu dan pihak yang berutang sudah memiliki kesepakatan mengenai tanggal pembayaran. Tapi, ketika kamu menagihnya, pihak tersebut seakan-akan lupa dengan kewajibannya membayar utang.<em> Hadeeeh</em>… bete, <em>deh</em>.</p>
<p style="text-align: justify;">Walaupun begitu, kamu harus tetap menagihnya ya, agar orang yang berutang memiliki rasa tanggung jawab untuk mengembalikan sesuatu yang bukan miliknya.</p>
<p style="text-align: justify;"> </p>
<div><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Google%20Drive%20Integration/Mengenal%20Piutang%20dan%20Prosedur%20Pencatatan%20Piutang%20%7C%20SMK%20Kelas%2011-1.gif" alt="bayar utang" width="480" style="width: 480px; display: block; margin: 0px auto;"></div>
<p style="text-align: center;">*brb* berubah jadi galak <em>(sumber: giphy.com)</em></p>
<p style="text-align: center;"> </p>
<p style="text-align: justify;">Ngomong-ngomong masalah utang, kamu pasti udah <em>nggak</em> asing lagi kalau dengar istilah utang piutang. Dalam dunia bisnis, istilah utang piutang merupakan hal yang <em>nggak</em> bisa dilepaskan, terutama pada pencatatan keuangan dan akuntansi.</p>
<p style="text-align: justify;">Di artikel kali ini, kita akan membahas tentang piutang terlebih dahulu, ya. Kita akan mengenal apa itu piutang, jenis-jenis piutang, kartu piutang, dan prosedur pencatatan piutang. <em>So</em>, <em>are you ready, guys? Let’s go!</em></p>
<p style="text-align: justify; font-weight: bold;">Baca juga: <a href="/blog/administrasi-transaksi" rel="noopener">Administrasi Transaksi: Pengertian, Fungsi, dan Unsurnya</a></p>
<p style="text-align: justify; font-weight: bold;"> </p>
<h2 style="font-size: 20px; font-weight: bold;"><span style="color: #2eb5c0;">Piutang</span></h2>
<p style="text-align: justify;">Jika pada kasus awal kita <em>tau</em> bahwa utang merupakan kewajiban yang harus dibayarkan kepada pihak yang memberikan pinjaman, maka piutang adalah <strong>kebalikannya</strong>.</p>
<p><strong><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Pengertian%20PIutang.jpg" alt="Pengertian PIutang" width="600" style="width: 600px; display: block; margin: 0px auto;"></strong></p>
<p> </p>
<p style="text-align: justify;"><strong>Piutang</strong> merupakan <strong>tagihan kepada pihak lain</strong> (yang berutang) yang memiliki batas waktu pengembalian yang sudah disepakati bersama. Artinya, pihak yang berutang ini memiliki tuntutan untuk melunasi kewajibannya.</p>
<p style="text-align: justify;">Pada transaksi piutang, <strong>pihak yang memiliki utang</strong> atau peminjam disebut <strong>debitur</strong>, sedangkan <strong>pihak yang memiliki piutang</strong> atau pemberi pinjaman disebut <strong>kreditur</strong>.</p>
<p style="text-align: justify;">Piutang ada karena terdapat transaksi seperti penjualan barang atau jasa secara <strong>kredit</strong>, <strong>pemberian</strong> <strong>pinjaman</strong>, atau <strong>uang muka</strong>. Jadi, piutang bisa berupa uang, barang, penjualan yang belum dibayar lunas, atau tagihan yang belum dibayar oleh pihak lain akan tetapi produknya sudah ia terima.</p>
<p><strong><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Ciri-Ciri%20Kartu%20Piutang.jpg" alt="Ciri-Ciri Kartu Piutang" width="600" style="width: 600px; display: block; margin: 0px auto;"></strong></p>
<p> </p>
<p style="text-align: justify;">Piutang akan dinyatakan sah jika terdapat <strong>faktur (</strong><strong><em>invoice</em></strong><strong>)</strong>, yaitu <strong>bukti transaksi</strong> dari transaksi penjualan. Isi dari faktur tersebut harus memenuhi syarat, yaitu memiliki <strong>nilai</strong> dan <strong>tanggal jatuh tempo. </strong>Setelah itu, faktur akan diterbitkan (dicetak).</p>
<p style="text-align: justify;">Supaya lebih paham, coba <em>deh</em> perhatikan contoh soal piutang di bawah ini. Kira-kira, sudah sesuai belum ya dengan ciri-ciri piutang yang sudah kita bahas sebelumnya?</p>
<p style="text-align: justify;">Pada tanggal 1 September, PT A menjual barang dagang senilai Rp50 juta kepada pelanggan Y yang akan dibayar pada 1 Oktober. Pada 1 Oktober, pihak Y cukup membayar senilai Rp50 juta tanpa tambahan lain. </p>
<p style="text-align: justify;">Jawabannya? <em>Yup</em>! Sudah sesuai, ya. Pada contoh tersebut, terdapat nilai jatuh tempo yang harus dibayarkan pihak Y kepada PT A, yaitu sebesar Rp50 juta. Selain itu, tanggal jatuh tempo piutang yang harus dibayarkan pihak Y kepada PT A tertulis dengan jelas, yaitu tanggal 1 Okt. <em>Nah</em>, pada contoh ini tidak ada bunga yang berlaku, jadi pihak Y hanya membayar sebesar nilai yang disepakati.</p>
<p style="text-align: justify;"> </p>
<h2><span style="font-size: 20px; font-weight: bold; color: #2eb5c0;">Jenis-Jenis Piutang</span><span style="text-align: justify; background-color: transparent;"></span></h2>
<p style="text-align: justify;">Piutang terbagi menjadi tiga jenis, yaitu <strong>piutang usaha</strong>, <strong>piutang wesel</strong>, dan <strong>piutang lain-lain</strong>. Pada <a href="/blog/prinsip-dasar-akuntansi-dalam-membuat-laporan-keuangan" rel="noopener"><span>pembukuan laporan keuangan</span></a>, ketiga jenis piutang ini dikelompokkan pada <a href="/blog/ekonomi-kelas-12-penggolongan-akun" rel="noopener"><span>akun </span></a>yang berbeda karena memiliki cara hitung yang berbeda. Penasaran? Simak terus, ya!</p>
<h3 style="text-align: justify; font-size: 16px;"><span style="color: #2eb5c0;"><strong>a. Piutang Usaha (<em>Accounts Receivable)</em></strong></span></h3>
<p style="text-align: justify;">Piutang usaha disebabkan karena adanya <strong>transaksi berupa penjualan barang atau jasa secara kredit</strong>. <em>Nah</em>, piutang usaha diklasifikasikan dalam <span>neraca</span>/laporan posisi keuangan sebagai harta (aset) lancar (dapat digunakan dalam jangka waktu dekat). Hal ini karena piutang usaha umumnya memiliki jangka waktu pendek antara 30 – 90 hari. </p>
<p style="text-align: justify;">Perjanjian piutang usaha dilakukan secara informal. Persetujuan pihak satu dan pihak lainnya (kreditur dan debitur) hanya berdasarkan dokumen-dokumen perusahaan, seperti faktur dan kontrak penyerahan, tanpa adanya surat jaminan.</p>
<h3 style="text-align: justify; font-size: 16px;"><span style="color: #2eb5c0;"><strong>b. Piutang Wesel (<em>Notes Receivable)</em></strong></span></h3>
<p style="text-align: justify;">Piutang wesel merupakan tagihan yang muncul dari transaksi penjualan barang atau jasa yang <strong>disertai dengan dokumen dan surat jaminan (wesel) </strong>yang mengikat antara pihak debitur dengan kreditur. Piutang wesel terbagi lagi menjadi dua jenis <em>nih</em>, yaitu piutang wesel berbunga dan tidak berbunga. </p>
<p style="text-align: justify;"><strong>Piutang wesel berbunga</strong> merupakan jumlah uang yang diterima pemegang wesel (kreditur) ketika tanggal jatuh tempo. Jumlah uangnya ini sebesar nilai nominal yang dipinjam debitur ditambah bunga. Biasanya, bunga piutang dinyatakan dalam persentase (%) dari nilai piutang wesel. </p>
<p style="text-align: justify;">Misalnya, pada 1 Februari 2020, PT. B memiliki utang sebesar Rp8.000.000,00 kepada PT. A dengan bunga 4% per bulan. Masa jatuh tempo ditetapkan tanggal 1 Agustus 2020. Maka, perhitungan piutang wesel berbunganya, yaitu bunga wesel saat jatuh tempo = Rp8.000.000,00 x 4% x 6 bulan = Rp1.920.000,00. Jadi, nilai jatuh temponya yaitu nominal + bunga = Rp8.000.000,00 + Rp1.920.000,00 = Rp9.920.000,00.</p>
<p style="text-align: justify;"><em>Nah</em>, kalau <strong>piutang wesel tidak berbunga</strong> merupakan piutang yang tidak memberikan bunga kepada pihak debitur. Jadi, ketika tanggal jatuh tempo, uang yang diterima pemegang wesel adalah sebesar nominal yang disepakati. </p>
<h3 style="text-align: justify; font-size: 16px;"><span style="color: #2eb5c0;"><strong>c. Piutang Lain-lain (<em>Other Accounts Receivable)</em></strong></span></h3>
<p style="text-align: justify;">Piutang ini terjadi <strong>bukan dari penjualan kredit barang atau jasa, melainkan</strong> <strong>non-usaha</strong>. Misalnya, seperti penjualan surat berharga, pemberian uang muka pada pemegang saham, para direktur, gaji karyawan, dan tuntutan atas kerugian/kerusakan.</p>
<p><strong><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Perbedaan%20Jenis-jenis%20PIutang-1.jpg" alt="Perbedaan Jenis-jenis PIutang" width="600" style="width: 600px; display: block; margin: 0px auto;"></strong></p>
<p style="font-weight: bold;">Baca juga: <a href="/blog/konsep-dasar-fungsi-dan-prinsip-administrasi-kepegawaian" rel="noopener">Konsep Dasar, Fungsi, dan Prinsip Administrasi Kepegawaian</a></p>
<p style="font-weight: bold;"> </p>
<h2><span style="font-size: 20px; font-weight: bold; color: #2eb5c0;">Kartu Piutang</span><span style="text-align: justify; background-color: transparent;"></span></h2>
<p style="text-align: justify;">Piutang akan dicatat dalam sebuah buku besar pembantu yang disebut <strong>kartu piutang</strong>. Jadi, setiap transaksi piutang yang telah terjadi akan dibukukan dalam kartu piutang. Bentuk kartunya seperti gambar di bawah ini, ya.</p>
<p style="text-align: justify;">
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<p> </p>
<p style="text-align: justify;">Pada kartu piutang, terdapat <strong>nama debitur,</strong> <strong>tanggal transaksi,</strong> <strong>syarat pembayaran (tanggal jatuh tempo</strong> <strong>dan</strong> <strong>nominal pembayaran), dan</strong> <strong>nama kreditur </strong> yang mengesahkan kartu piutang tersebut. </p>
<p style="text-align: justify;">Kartu piutang dibuat oleh <strong>petugas piutang</strong> yang telah disahkan kepala keuangan atau <em>akunting. </em>Lalu, dikelompokkan per masing-masing debiturnya, sehingga kita bisa mengetahui catatan transaksi piutang setiap debitur secara jelas.</p>
<p style="text-align: justify;"> </p>
<h2><span style="font-size: 20px; font-weight: bold; color: #2eb5c0;">Prosedur Pencatatan Piutang</span><span style="text-align: justify; background-color: transparent;"></span></h2>
<p style="text-align: justify;">Pada penjelasan kartu piutang, kamu pasti menemukan kata ‘rincian mutasi piutang’. <em>Hmm,</em> lalu apa <em>sih</em> yang dimaksud mutasi piutang? Mutasi piutang merupakan perubahan jumlah piutang yang muncul karena adanya sebuah transaksi. Pada kartu piutang, transaksi tersebut misalnya seperti penjualan secara kredit, penerimaan kas debitur, retur penjualan, dan penghapusan piutang. </p>
<p style="text-align: justify;">Data-data piutang dimasukan ke dalam kartu piutang menggunakan prosedur pencatatan piutang. <em>Nah</em>, prosedur ini dilakukan dengan cara memindahkan (<em>posting</em>) catatan keuangan transaksi yang ada di jurnal umum dan jurnal khusus ke buku besar. Setelah itu, dari buku besar, baru dimasukkan ke dalam kartu piutang, berdasarkan masing-masing jurnal. </p>
<p style="text-align: justify;">Sebagai contoh, coba kamu perhatikan proses pencatatan piutang ke dalam kartu piutang di bawah ini, ya! </p>
<p style="text-align: justify;">Perusahaan Onderdil Motor Buana menjual barang dagang secara kredit kepada beberapa perusahaan, yaitu PT Nusantara dan PD Jaya Motor pada bulan Agustus 2020. Berikut ini adalah beberapa data transaksi perusahaan Onderdil Motor Buana di bulan tersebut.</p>
<p style="text-align: justify;">Transaksi penjualan kredit kepada debitur yang terjadi pada bulan Agustus 2020:</p>
<ul>
<li> Agustus 10, faktur No. S-06 kepada PT NUSANTARA seharga = Rp2.200.000,00</li>
<li> Agustus 15, faktur No. S-07 kepada PD JAYA MOTOR seharga = Rp5.500.000,00</li>
</ul>
<p style="text-align: justify;"><strong>Jumlah penjualan kredit bulan Agustus 2020 = Rp7.700.000,00</strong></p>
<p style="text-align: justify;">Selanjutnya, data transaksi penjualan kredit PT Nusantara dan PD Jaya Motor yang terjadi di bulan Agustus 2020 kita tulis di jurnal penjualan.</p>
<p><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Jurnal%20Penjualan.jpg" alt="Jurnal Penjualan" width="600" style="width: 600px; display: block; margin: 0px auto;"></p>
<p> </p>
<p style="text-align: justify;">Setelah ditulis di jurnal penjualan, langkah selanjutnya yaitu memindahkan data tersebut ke buku besar. <em>Nah</em>, pencatatannya di <strong>buku besar</strong> adalah sebagai berikut:</p>
<p style="text-align: justify;">1. Transaksi penjualan kredit kepada debitur dicatat dalam jurnal penjualan (JPn) pada jurnal khusus di halaman 1. Maka dari itu, pada kolom referensi (Ref) ditulis JPn-1.</p>
<p style="text-align: justify;">2. Semua lembar bukti tagihan (faktur penjualan) yang dicatat dalam jurnal penjualan sebesar Rp7.700.000,00 ditulis di bagian debit akun piutang dagang, dengan keterangan tanggal 31 Agustus 2020 (akhir bulan). </p>
<p style="text-align: justify;"><em>Nah</em>, posting akun piutang dagang pada buku besar akan ditulis seperti pada gambar di bawah ini, ya.</p>
<p><span style="background-color: #ffff04;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Buku%20Besar%20SMK.jpg" alt="Buku Besar PIutang" width="600" style="width: 600px; display: block; margin: 0px auto;"></span></p>
<p> </p>
<p style="text-align: justify;"><em>Nah</em>, setelah data-data tersebut dipindahkan ke buku besar, sudah <em>tau</em> <em>dong </em>apa langkah selanjutnya? <em>Yup</em>, memasukan data ke kartu piutang masing-masing debitur. Kartu piutang akan ditulis sebagai berikut:</p>
<p>1. Kolom tanggal diisi dengan tanggal masing-masing transaksi</p>
<p>2. Rincian rekening masing-masing debitur tercatat dalam kartu piutang di sisi debit</p>
<p><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Kartu%20Piutang%20SMK.jpg" alt="Kartu Piutang" width="600" style="width: 600px; display: block; margin: 0px auto;"></p>
<p> </p>
<p style="text-align: justify;"><em>Sip</em>! Sampai sini kamu sudah paham <em>kan</em> tentang materi piutang, kartu piutang, dan prosedur pencatatan piutang? </p>
<p style="text-align: justify;"><strong>Piutang</strong> merupakan <strong>tagihan yang harus dibayarkan peminjam (debitur) kepada pemberi pinjaman (kreditur)</strong> karena adanya transaksi barang/jasa secara kredit (non tunai). Piutang ini banyak <strong>jenisnya, ada piutang usaha, piutang wesel, dan piutang lain-lain</strong>. Kemudian, piutang dicatat dalam sebuah buku pembantu yang disebut <strong>kartu piutang</strong>. Proses pencatatan data-data piutang dalam kartu piutang harus menggunakan <strong>prosedur pencatatan kartu piutang</strong>.</p>
<p style="text-align: justify;"><em>Yup</em>, selesai <em>deh</em> materi kita kali ini. Gimana? Seru <em>kan</em> belajar akuntansi? Sekarang, kamu jadi <em>tau nih</em> pengertian, ciri dan jenis-jenis piutang, kartu piutang, serta prosedur pencatatan kartu piutang. Kalau kamu ingin mempelajari materi lain seputar utang, piutang dan prosedur pencatatannya, coba <em>deh</em> tonton di <a href="https://ruangguru.onelink.me/blPk/eaff0eb9" style="font-weight: bold;" rel="noopener" target="_blank">ruangbelajar!</a> Di sana, ada ribuan video materi pelajaran lengkap dengan latihan soal dan pembahasannya, <em>lho</em>!</p>
<p style="text-align: justify;"><a href="https://link.ruangguru.com/blPk/eaff0eb9" target="_blank" style="text-align: center;" class="rg-cta" rel="noopener"><img fetchpriority="high" decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/cta/0ec4a2df-db2e-4ae1-8473-692756dcb684.jpeg" width="822" height="200" alt="IDN CTA Blog ruangbelajar Ruangguru" /></a></p>
<p style="text-align: justify; font-weight: bold;">Referensi:</p>
<p style="text-align: left;">Kartu Piutang [Daring] – Nusantara, D. A (2003) Mengelola Kartu Piutang. Departemen Pendidikan Nasional. Tautan: http://mirror.unpad.ac.id/orari/pendidikan/materi-kejuruan/bisnis-manajemen/akuntansi/mengelola_kartu_piutang_dagang.pdf (Diakses: 16 September 2020)</p>
<p style="text-align: justify; font-weight: bold;">Sumber foto:</p>
<p style="text-align: left;">Gif image [Daring] – Tautan: https://giphy.com/gifs/staronfox-XJMA30FGthudGoYRqo/links (Diakses: 16 September 2020)</p>
<p style="text-align: left;">Meme [Daring] – Tautan: memegenerator.net (Diakses: 16 September 2020)</p>
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<img class="icon-call-us" src="https://cdn-web-2.ruangguru.com/file-uploader/lp/4b58468a-b2f9-40e4-867f-d3242a065dcf.png" loading="lazy" alt="Logo Whatsapp Footer" />0815 7441 0000</a>
</address>
</nav>
<nav class="footer-menu social d-none d-lg-block">
<p class="title">Ikuti Kami</p>
<a target="_blank" href="https://www.instagram.com/ruangguru/">
<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/instagram.png?height=60&convert=webp" type="image/webp">
<source srcset="https://cdn-web-2.ruangguru.com/static/instagram.png?height=60" type="image/png">
<img src="https://cdn-web-2.ruangguru.com/static/instagram.png" loading="lazy" alt="Logo Instagram Footer" width="32px" height="32px" />
</picture>
</a>
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<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/facebook.png?height=60&convert=webp" type="image/webp">
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</picture>
</a>
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<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/twitter.png?height=60&convert=webp" type="image/webp">
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<img src="https://cdn-web-2.ruangguru.com/static/twitter.png" loading=" lazy" alt="Logo Twitter Footer" width="32px" height="32px" />
</picture>
</a>
<a target="_blank" href="https://www.youtube.com/ruangguru">
<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/youtube.png?height=60&convert=webp" type="image/webp">
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<img src="https://cdn-web-2.ruangguru.com/static/youtube.png" loading=" lazy" alt="Logo Youtube Footer" width="32px" height="32px" />
</picture>
</a>
<a target="_blank" href="https://www.linkedin.com/company/ruangguru-com">
<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/linkedin.png?height=60&convert=webp" type="image/webp">
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<img src="https://cdn-web-2.ruangguru.com/static/linkedin.png" loading=" lazy" alt="Logo LinkedIn Footer" width="32px" height="32px" />
</picture>
</a>
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<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/tiktok.png?height=60&convert=webp" type="image/webp">
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<img src="https://cdn-web-2.ruangguru.com/static/tiktok.png" loading=" lazy" alt="Logo TikTok Footer" width="32px" height="32px" />
</picture>
</a>
</nav>
</div>
<div class="col-lg-9">
<div class="row">
<div class="col-6 col-md-3">
<nav class="footer-menu">
<p class="title">Produk Ruangguru</p>
<ul type="none">
<li><a href="https://roboguru.ruangguru.com" target="_blank">Roboguru</a></li>
<li><a href="https://www.ruangguru.com/roboguruplus">Roboguru Plus</a></li>
<li><a href="https://www.ruangguru.com/dafa-lulu">Dafa dan Lulu</a></li>
<li><a href="https://www.ruangguru.com/for-kids/kursus">Kursus for Kids</a></li>
<li><a href="https://www.ruangguru.com/for-kids">Ruangguru for Kids</a></li>
<li><a href="https://www.ruangguru.com/bisnis">Ruangguru for Business</a></li>
<li><a href="https://www.ruangguru.com/ruanguji">Ruanguji</a></li>
<li><a href="https://www.ruangguru.com/blog">Ruangbaca</a></li>
<li><a href="https://www.ruangguru.com/ruangkelas">Ruangkelas</a></li>
<li><a href="https://www.ruangguru.com/ruangbelajar">Ruangbelajar</a></li>
<li><a href="https://pengajar.ruangguru.com/">Ruangpengajar</a></li>
<li><a href="https://www.ruangguru.com/privat">Ruangguru Privat</a></li>
<li><a href="https://www.ruangpeduli.org/" target="_blank">Ruangpeduli</a></li>
</ul>
</nav>
</div>
<div class="col-6 col-md-3">
<nav class="footer-menu">
<p class="title">Bantuan & Panduan</p>
<ul type="none">
<li><a href="https://www.ruangguru.com/company-credentials">Company Credentials</a></li>
<li><a href="https://www.ruangguru.com/beasiswa">Beasiswa Ruangguru</a></li>
<li><a href="https://www.ruangguru.com/cicilan">Cicilan Ruangguru</a></li>
<li><a href="https://www.ruangguru.com/promo">Promo Ruangguru</a></li>
<li><a href="https://ticketing.ruangguru.com/help?request_type_id=459" target="_blank">Vulnerability Report</a></li>
<li><a href="https://www.ruangguru.com/bantuan#layanan">Layanan Pengaduan</a></li>
<li><a href="https://www.ruangguru.com/terms-conditions">Syarat & Ketentuan</a></li>
<li><a href="https://www.ruangguru.com/privacy-policy">Kebijakan Privasi</a></li>
<li><a href="https://www.ruangguru.com/about-us">Tentang Kami</a></li>
<li><a href="https://www.ruangguru.com/contact-us">Kontak Kami</a></li>
<li><a href="https://www.ruangguru.com/press">Press Kit</a></li>
<li><a href="https://www.ruangguru.com/bantuan">Bantuan</a></li>
<li><a href="https://career.ruangguru.com/">Karier</a></li>
</ul>
</nav>
</div>
<div class="col-6 col-md-3">
<nav class="footer-menu">
<p class="title">Produk Lainnya</p>
<ul type="none">
<li><a href="https://www.brainacademy.id/" target="_blank">Brain Academy</a></li>
<li><a href="https://www.english-academy.id/" target="_blank">English Academy</a></li>
<li><a href="https://skillacademy.com/" target="_blank">Skill Academy</a></li>
<li><a href="https://www.ruangkerja.id/" target="_blank">Ruangkerja</a></li>
<li><a href="https://www.schoters.com/id/" target="_blank">Schoters</a></li>
<li><a href="https://www.kalananti.id/" target="_blank">Kalananti</a></li>
</ul>
</nav>
</div>
<div class="col-6 col-md-3">
<nav class="footer-menu">
<p class="title"> Coba GRATIS Aplikasi Ruangguru</p>
<div class="download-list">
<ul>
<li>
<a target="_blank" rel="nofollow" href="https://apps.apple.com/id/app/ruangguru-solusi-belajar/id1099742206?l=id">
<img src="https://cdn-web-2.ruangguru.com/static/appstore.png" loading="lazy" alt="Button App Store Footer " />
</a>
</li>
<li>
<a target="_blank" rel="nofollow" href="https://play.google.com/store/apps/details?id=com.ruangguru.livestudents&hl=in">
<img src="https://cdn-web-2.ruangguru.com/static/googleplay.png" loading="lazy" alt="Button Google Play Footer " />
</a>
</li>
<li>
<a target="_blank" rel="nofollow" href="https://appgallery.huawei.com/#/app/C102352375">
<img src="https://cdn-web-2.ruangguru.com/static/huawei.png" loading="lazy" alt="Button AppGallery Footer " />
</a>
</li>
</ul>
</div>
</nav>
</div>
</div>
</div>
</div>
<div class="d-lg-none text-center">
<nav class="footer-menu social">
<p class="title">Ikuti Kami</p>
<a target="_blank" href="https://www.instagram.com/ruangguru/">
<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/instagram.png?height=60&convert=webp" type="image/webp">
<source srcset="https://cdn-web-2.ruangguru.com/static/instagram.png?height=60" type="image/png">
<img src="https://cdn-web-2.ruangguru.com/static/instagram.png" loading="lazy" alt="Logo Instagram Footer" width="32px" height="32px" />
</picture>
</a>
<a target="_blank" href="https://www.facebook.com/ruanggurucom/">
<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/facebook.png?height=60&convert=webp" type="image/webp">
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<img src="https://cdn-web-2.ruangguru.com/static/facebook.png" loading="lazy" alt="Logo Facebook Footer" width="32px" height="32px" />
</picture>
</a>
<a target="_blank" href="https://twitter.com/ruangguru/">
<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/twitter.png?height=60&convert=webp" type="image/webp">
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<img src="https://cdn-web-2.ruangguru.com/static/twitter.png" loading=" lazy" alt="Logo Twitter Footer" width="32px" height="32px" />
</picture>
</a>
<a target="_blank" href="https://www.youtube.com/ruangguru">
<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/youtube.png?height=60&convert=webp" type="image/webp">
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<img src="https://cdn-web-2.ruangguru.com/static/youtube.png" loading=" lazy" alt="Logo Youtube Footer" width="32px" height="32px" />
</picture>
</a>
<a target="_blank" href="https://www.linkedin.com/company/ruangguru-com">
<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/linkedin.png?height=60&convert=webp" type="image/webp">
<source srcset="https://cdn-web-2.ruangguru.com/static/linkedin.png?height=60" type="image/png">
<img src="https://cdn-web-2.ruangguru.com/static/linkedin.png" loading=" lazy" alt="Logo LinkedIn Footer" width="32px" height="32px" />
</picture>
</a>
<a target="_blank" href="https://www.tiktok.com/@ruangguru">
<picture>
<source srcset="https://cdn-web-2.ruangguru.com/static/tiktok.png?height=60&convert=webp" type="image/webp">
<source srcset="https://cdn-web-2.ruangguru.com/static/tiktok.png?height=60" type="image/png">
<img src="https://cdn-web-2.ruangguru.com/static/tiktok.png" loading=" lazy" alt="Logo TikTok Footer" width="32px" height="32px" />
</picture>
</a>
</nav>
</div>
<p class="footer-copyright">
© 2026 All Rights Reserved PT. Ruang Raya Indonesia
</p>
</div>
<style>
.bantuan-container {
position: relative;
}
.bantuan-element {
position: fixed;
z-index: 999;
display: flex;
align-items: flex-end;
justify-content: flex-end;
cursor: pointer;
transition: all 0.6s ease;
}
.bantuan-top {
bottom: 11rem;
right: 2rem;
}
.bantuan-bottom {
bottom: 2rem;
right: 2rem;
}
.bantuan-top-2 {
bottom: 15rem;
right: 2rem;
}
.bantuan-top-3 {
bottom: 19rem;
right: 2rem;
}
.bantuan-bottom-2 {
bottom: 5rem;
right: 2rem;
}
.bantuan-bottom-3 {
bottom: 8rem;
right: 2rem;
}
@media (min-width: 768px) {
.bantuan-element img {
width: auto;
transition: all 0.4s ease;
}
.bantuan-top img {
width: 140px;
}
.bantuan-bottom img {
width: 140px;
}
.bantuan-top-2 img,
.bantuan-top-3 img {
width: 140px;
}
.bantuan-bottom-2 img,
.bantuan-bottom-3 img {
width: 140px;
}
.bantuan-element.clicked {
bottom: 9rem;
right: 2.5rem;
}
.bantuan-element.clicked img {
width: auto;
height: 64px;
}
}
@media (max-width: 767px) {
.bantuan-top {
bottom: 8rem;
right: 1rem;
align-items: center;
}
.bantuan-bottom {
bottom: 2rem;
right: 1.25rem;
align-items: center;
}
.bantuan-top-2 {
bottom: 12rem;
right: 1rem;
align-items: center;
}
.bantuan-top-3 {
bottom: 16rem;
right: 1rem;
align-items: center;
}
.bantuan-bottom-2 {
bottom: 5rem;
right: 1.25rem;
align-items: center;
}
.bantuan-bottom-3 {
bottom: 8rem;
right: 1.25rem;
align-items: center;
}
.bantuan-element img {
width: auto;
}
.bantuan-top img,
.bantuan-top-2 img,
.bantuan-top-3 img {
width: 96px;
}
.bantuan-bottom img,
.bantuan-bottom-2 img,
.bantuan-bottom-3 img {
width: 96px;
}
}
.bantuan-element:hover {
transform: scale(1.05);
}
.bantuan-element img {
max-width: 100%;
height: auto;
}
</style>
<div id="bantuan-divs-container" style="position: relative" data-product="ruangguru" data-table="rg_floating_icon"></div>
<script>
class FloatingDivsComponent {
constructor(product = 'ruangguru', table = 'rg_floating_icon') {
this.container = document.getElementById('bantuan-divs-container');
this.floatingElements = [];
this.product = product;
this.table = table;
// Configuration
this.config = {
baseApiUrl: 'https://gw.ruangguru.com/api/v3/rdb/p_ddgy8hjx5dxsqx/rg_banner/views/',
apiKey: 'vLyK3dJrDBRmOwueX2OJXibMkgsUbBk0WS4ua2p1',
maxElements: 2,
zIndexBase: 100,
};
// Build dynamic API URL based on table parameter
this.config.apiUrl = this.buildApiUrl();
this.init();
}
buildApiUrl() {
const baseUrl = this.config.baseApiUrl;
const tableName = this.table || 'rg_floating_icon';
const queryParams =
'offset=0&limit=99999&sort=rankPosition&where=(type,eq,floating)~and(showIn,anyof,blog)~and(hide,is,false)~and(product,eq,' +
this.product +
')&nested%5Bcta%5D%5Bfields%5D=Id,name,ctaId,imageUrl,ctaLink,targetUrl';
return `${baseUrl}${tableName}?${queryParams}`;
}
async init() {
try {
await this.fetchFloatingElements();
this.renderFloatingElements();
} catch (error) {
console.error('Failed to initialize floating divs component:', error);
}
}
async fetchFloatingElements() {
try {
const options = {
method: 'GET',
headers: {
'xc-token': this.config.apiKey || 'vLyK3dJrDBRmOwueX2OJXibMkgsUbBk0WS4ua2p1',
},
};
const urlNoco = this.config.apiUrl;
const response = await fetch(urlNoco, options);
if (!response.ok) {
throw new Error(`HTTP error! status: ${response.status}`);
}
const data = await response.json();
this.floatingElements = this.processApiResponse(data);
} catch (error) {
console.error('Error fetching floating elements:', error);
throw error;
}
}
processApiResponse(data) {
if (!data || !data.list || !Array.isArray(data.list)) {
return [];
}
console.log(data.list);
// Ensure we only get maximum 2 elements
const limitedElements = data.list.slice(0, this.config.maxElements);
return limitedElements;
}
renderFloatingElements() {
if (!this.container || this.floatingElements.length === 0) {
return;
}
// Additional safeguard: ensure we never render more than maxElements
const elementsToRender = this.floatingElements.slice(0, this.config.maxElements);
// Clean up existing elements and their event listeners
this.cleanupExistingElements();
// Clear existing content
this.container.innerHTML = '';
elementsToRender.forEach((element, index) => {
const floatingDiv = this.createFloatingDiv(element, index);
this.container.appendChild(floatingDiv);
});
}
cleanupExistingElements() {
// Clear existing elements (no need for event listener cleanup with CSS approach)
const existingElements = this.container.querySelectorAll('[data-floating-element]');
existingElements.forEach(element => {
element.remove();
});
}
createFloatingDiv(element, index) {
const div = document.createElement('div');
const cta = element.cta[0]; // Use the first CTA
// Add data attribute for cleanup tracking
div.setAttribute('data-floating-element', 'true');
// Apply CSS classes based on rankPosition
const positionClass = this.getPositionClass(element.rankPosition, index);
div.className = `bantuan-element ${positionClass}`;
div.style.zIndex = this.config.zIndexBase + index;
// Create the link and image
const link = document.createElement('a');
link.href = 'https://cta.ruangguru.com/' + cta.ctaId || '#';
link.target = '_blank';
// Add tracking attributes
link.setAttribute('data-tracking-event-type', 'landing_page__core__item_click');
link.setAttribute(
'data-tracking-context',
JSON.stringify({
product_name: this.product,
cta_action: 'redirection',
cta_action_detail: link.href,
item_type: 'floating',
item_name: element.name || 'Floating element',
item_category: 'payment',
item_position: index,
item_serial: null,
section_type: 'floating_item',
section_position: 'body',
section_name: 'floating_item',
})
);
const img = document.createElement('img');
img.src = element.imageUrl + '?h=200&convert=webp';
img.alt = element.name || 'Floating element';
img.loading = 'lazy';
// Add click tracking
link.addEventListener('click', () => {
this.trackClick(element, cta);
});
link.appendChild(img);
div.appendChild(link);
return div;
}
getPositionClass(rankPosition, index) {
// Define positioning classes based on rankPosition
if (rankPosition === 1) {
return 'bantuan-top'; // Top position
} else if (rankPosition === 2) {
return 'bantuan-bottom'; // Bottom position
} else {
// For additional elements, distribute them evenly
return `bantuan-${index % 2 === 0 ? 'top' : 'bottom'}-${Math.floor(index / 2) + 1}`;
}
}
trackClick(element, cta) {
// Implement click tracking logic here
console.log('Floating element clicked:', {
elementId: element.Id,
elementName: cta.name,
ctaId: cta.ctaId,
targetUrl: cta.targetUrl,
});
}
// Public method to manually refresh
async refresh() {
try {
await this.fetchFloatingElements();
this.renderFloatingElements();
} catch (error) {
console.error('Failed to refresh floating elements:', error);
throw error;
}
}
// Public method to get current floating elements
getFloatingElements() {
return [...this.floatingElements];
}
}
// Initialize the component when DOM is ready
document.addEventListener('DOMContentLoaded', () => {
// Get product and table parameters from data attributes
const container = document.getElementById('bantuan-divs-container');
const product = container.getAttribute('data-product') || 'ruangguru';
const table = container.getAttribute('data-table') || 'rg_floating_icon';
new FloatingDivsComponent(product, table);
});
// Export for use in other modules if needed
if (typeof module !== 'undefined' && module.exports) {
module.exports = FloatingDivsComponent;
}
</script> <div id="wp-install-nudge" style="
position: fixed;
bottom: 0rem;
right: 0;
z-index: 999;
cursor: pointer;
"></div>
<script>
(function (w, d, s, o, f, js, fjs) {
w['Sales-Nudge-Widget'] = o; w[o] = w[o] || function () { (w[o].q = w[o].q || []).push(arguments) };
js = d.createElement(s), fjs = d.getElementsByTagName(s)[0];
js.id = o; js.src = f; js.async = 1; fjs.parentNode.insertBefore(js, fjs);
}(window, document, 'script', 'wpInstallNudge', 'https://cdn-web-2.ruangguru.com/sales-nudge/6198a95130/dist/widget.js'));
wpInstallNudge('init', { targetElementId: 'wp-install-nudge', clientTarget: 'ruangguru_blog' });
</script>
<script>
// note: disabled due to auto reload page
// var lastScrollTop = 0;
// $(window).scroll(function(event){
// var st = $(this).scrollTop();
// if (st > lastScrollTop){
// $('#wp-install-nudge').slideDown( "slow", function() {});
// } else {
// $('#wp-install-nudge').slideUp( "slow", function() {});
// }
// lastScrollTop = st;
// });
// $(document).ready(function () {
// $("#wp-install-nudge").hide();
// });
$('#wp-install-nudge').click(function(){
Analytics.track("promotion__install_nudge__click",
{
user_email: "ruangguru@blog.com",
cta_link: widgetData.dataConfig.target_link
}).catch((err) => {
console.log("tracker error", err);
});
});
</script>
</footer>
<div id="__next"></div>
<script type="speculationrules">
{"prefetch":[{"source":"document","where":{"and":[{"href_matches":"\/blog\/*"},{"not":{"href_matches":["\/blog\/wp-*.php","\/blog\/wp-admin\/*","\/blog\/wp-content\/uploads\/*","\/blog\/wp-content\/*","\/blog\/wp-content\/plugins\/*","\/blog\/wp-content\/themes\/ruangguru\/*","\/blog\/*\\?(.+)"]}},{"not":{"selector_matches":"a[rel~=\"nofollow\"]"}},{"not":{"selector_matches":".no-prefetch, .no-prefetch a"}}]},"eagerness":"conservative"}]}
</script>
<script>
async function getCtaDetails(ctaIds) {
const endpoint =
" https://gw.ruangguru.com/api/v3/rdb/p_ddgy8hjx5dxsqx/CTA/views/CTA?offset=0&limit=10&where=(ctaId,in," + ctaIds.toString() + ")";
try {
const response = await fetch(endpoint, {
headers: {
"xc-token": "-hG2nBDJzSj0agSgNtcJx97M4F02y54nUMoY6plJ",
},
});
const data = await response.json();
const ctaList = data?.list || [];
const ctaMap = new Map();
for (const ctaData of ctaList) {
ctaMap.set(ctaData.ctaId, ctaData);
}
return ctaMap;
} catch (error) {
console.error("Error fetching CTA details:", error);
return new Map();
}
}
async function replaceCTA() {
const regex = /{{cta\((‘(.*?)’|“(.*?)”)\)}}/g;
const bodyHTML = document.body.innerHTML;
const matches = Array.from(bodyHTML.matchAll(regex));
const ctaIds = matches.map((match) => {
let ctaId = match[2] ?? match[3];
return ctaId;
});
const ctaMap = await getCtaDetails(ctaIds);
const replacedHTML = bodyHTML.replace(regex, (match, _inner, ctaId1, ctaId2) => {
const ctaId = ctaId1 ?? ctaId2;
const ctaData = ctaMap.get(ctaId);
if (ctaData) {
return `<a href="https://cta.ruangguru.com/${ctaData.ctaId}" target="_${ctaData.targetType}" style="position:relative;display:inline-block;">
<img src="${ctaData.imageUrl}" loading="lazy" alt="${ctaData.altText}" />
</a>`;
} else {
return match;
}
});
document.body.innerHTML = replacedHTML;
}
</script>
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<script type="text/javascript" src="https://cdn-web-2.ruangguru.com/landing-page-web/public/staticpages/global-assets/js/cta.js"></script>
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</body>
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