Pada artikel SMK Kelas X kali ini, kamu akan mempelajari tentang materi akuntansi, mulai dari pengertian, sejarah, kegiatan, hingga sifat-sifatnya.
—
Teman-teman, ada yang bisa jawab nggak, apa pengertian dari akuntansi?
Ilmu hitung-hitungan? Ilmu keuangan? Ilmu pencatatan?
Hampir betul, tapi kurang lengkap, nih! Jadi, menurut American Accounting Association (AAA) yang dimaksud dengan akuntansi adalah suatu proses mengidentifikasi, mengukur, dan melaporkan informasi ekonomi untuk memungkinkan adanya penilaian dan keputusan yang jelas dan tegas bagi pihak pemakai informasi.
Nah, ilmu akuntansi ini ternyata sudah ada di dunia sejak zaman sebelum masehi, lho! Tapi, titik tolak perkembangan ilmu akuntansi baru terjadi pada tahun 1494 di Italia.
Sejarah Ilmu Akuntansi
Pada tahun 1494 di Italia, seorang ahli ilmu matematika dan seni bernama Luca Pacioli mempublikasikan sebuah buku berjudul “Summa de arithmetica geometria proportioni et proportionalita”. Dalam buku tersebut, Luca Pacioli membahas tentang aritmatika, geometri, dan proporsi.
Terus, apa hubungannya nih, buku tersebut sama ilmu akuntansi? Nah, dalam buku tersebut, Luca Pacioli juga menuliskan tentang konsep Double Entry System, yang kemudian menjadi konsep dasar ilmu akuntansi. Pada konsep Double Entry System, dijelaskan bahwa setiap transaksi keuangan harus dicatat pada dua sisi yang berbeda, yaitu sisi Debere dan Credere. Debere artinya kewajiban, yang diletakkan di sisi kiri. Sedangkan Credere artinya kepercayaan, yang diletakkan di sisi kanan. Kalau sekarang, kita mengenal istilah Debere sebagai Debit dan Credere sebagai Kredit.
Konsep Double Entry System ini kemudian menjadi pondasi pencatatan dan pelaporan keuangan yang dipakai oleh seluruh dunia bahkan hingga saat ini. Konsep ini pula yang berhasil membawa Luca Pacioli dinobatkan sebagai Bapak Akuntansi Dunia. Itulah alasan mengapa titik tolak perkembangan ilmu akuntansi terjadi pada tahun 1494 di Italia.
Perbedaan Sistem Akuntansi
Seiring perkembangan zaman dan terjadinya revolusi industri, sistem akuntansi pun juga mulai mengalami perkembangan. Dari perkembangan ini, kita bisa mengenal dua sistem akuntansi, yaitu sistem Kontinental dan sistem Anglo Saxon. Apa ya, perbedaan keduanya? Perhatikan di tabel berikut, ya!
Perbedaan Sistem Akuntansi
Sistem Kontinental
Sistem Anglo Saxon
- Sumber hukum: peraturan perundang-undangan
- Sumber hukum: putusan hakim atau pengadilan
- Memiliki 3 jenis laporan keuangan
- Memiliki 6 jenis laporan keuangan
- Bagan akun disusun dari yang paling tetap sampai yang paling likuid
- Bagan akun disusun dari yang paling likuid sampai yang paling tetap
- Nilai harta tetap bisa naik atau turun setelah digunakan
- Nilai harta tetap selalu turun setelah digunakan karena terdapat beban penyusutan
- Berkembang di Italia, Spanyol, Portugal, Perancis, Jerman, Belanda
- Berkembang di Inggris, Amerika Serikat, Kanada, Australia, Selandia Baru
Kalau Indonesia menggunakan sistem akuntansi yang mana, nih? Sistem akuntansi yang digunakan Indonesia tidak terlepas dari pengaruh penjajahan yang dialami Indonesia.
Pada tahun 1596, Belanda pertama kali menginjakkan kaki di Indonesia dan mendirikan VOC sebagai perusahaan dagang. Nah, karena pada saat itu VOC menggunakan sistem akuntansi Kontinental, maka hal ini mempengaruhi sistem akuntansi yang digunakan oleh Indonesia, sehingga Indonesia juga menggunakan sistem yang sama yaitu sistem Kontinental. Sistem pembukuan bercorak Kontinental ini digunakan oleh Indonesia sampai masa penjajahan Jepang, bahkan sampai masa kemerdekaan.
Baca juga: Yuk, Belajar Dasar Komunikasi Bisnis!
Kemudian, pada tahun 1960, saat investor asing yang berasal dari Amerika Serikat mulai masuk ke Indonesia, barulah sistem akuntansi yang digunakan di Indonesia mulai beralih ke sistem Anglo Saxon.
Kegiatan Akuntansi
Berdasarkan pengertian akuntansi yang tadi sudah kita bahas di awal, akuntansi memiliki beberapa kegiatan yang bertujuan untuk menghasilkan informasi keuangan. Kegiatan akuntansi terdiri atas pencatatan, penggolongan, peringkasan, dan pelaporan.
1. Pencatatan (Recording)
Kegiatan mencatat transaksi perusahaan ke dalam jurnal.
2. Penggolongan (Classifying)
Kegiatan mengelompokkan transaksi ke dalam buku besar.
3. Peringkasan (Summarizing)
Kegiatan meringkas transaksi yang sudah digolongkan ke perkiraan buku besar ke dalam neraca saldo.
4. Pelaporan (Reporting)
Kegiatan menyusun laporan keuangan yang digunakan para pemakainya sebagai dasar pengambilan keputusan.
Baca juga: Ini Dia Materi Administrasi Transaksi, Lengkap!
Sifat-Sifat Akuntansi
Akuntansi memiliki beberapa sifat, antara lain sebagai berikut:
1. Akuntansi Sebagai Ideologi
Akuntansi adalah alat atau media untuk melegitimasi keadaan dan struktur sosial, ekonomi, dan politik kapitalis.
2. Akuntansi Sebagai Bahasa
Akuntansi berperan sebagai bahasa perusahaan yang dapat mengkomunikasikan suatu perusahaan yang dilaporkannya.
3. Akuntansi Sebagai Realitas Ekonomi
Akuntansi dianggap dapat memberikan gambaran realitas ekonomi perusahaan pada saat ini.
4. Akuntansi Sebagai Catatan Historis
Akuntansi berperan sebagai sarana untuk memberikan gambaran sejarah organisasi dan transaksi yang dilakukan perusahaan dengan lingkungannya di masa lalu.
5. Akuntansi Sebagai Teknologi
Akuntansi harus diolah menjadi teknologi agar dapat dipakai untuk memberikan manfaat pada upaya pencapaian tujuan sosial yang ditentukan.
6. Akuntansi Sebagai Komoditas
Akuntansi berperan menghasilkan komoditas berupa informasi keuangan yang digunakan pada proses pengambilan keputusan.
7. Akuntansi Sebagai Pertanggungjawaban
Akuntansi digunakan sebagai media untuk mempertanggungjawabkan pengelolaan suatu perusahaan.
8. Akuntansi Sebagai Sistem Informasi
Akuntansi dapat diolah menjadi suatu sistem yang menghubungkan data dengan para penerima informasi melalui kanal komunikasi.
Baca juga: Seperti Apa Perkembangan Teknologi Bisnis Ritel dari Masa ke Masa?
Nah, itu dia pembahasan tentang akuntansi, mulai dari pengertian, sejarah, perbedaan sistem akuntansi, kegiatan akuntansi, hingga sifat-sifatnya. Yuk, jangan lupa untuk mempelajari materi lainnya hanya di ruangbelajar!
Referensi:
Harti, D. (2018). Akuntansi Dasar untuk SMK/MAK Kelas X. Semarang: Penerbit Erlangga.
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<h1 class="content-title">
Akuntansi: Pengertian, Sejarah, Kegiatan & Sifat | SMK Kelas 10 </h1>
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<p class="content-author"><a href="https://www.ruangguru.com/blog/author/kenya-swawikanti" class="">Kenya Swawikanti</a> </p>
<p class="content-info"><span>September 1, 2022 • </span> <span>5 minutes read</span></p>
<br />
</div>
<div class="content-body">
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/akuntansi-pengertian-sejarah-kegiatan-sifat.jpg" alt="materi konsep dasar akuntansi" width="820" loading="lazy" style="width: 820px; margin-left: auto; margin-right: auto; display: block;"></p>
<blockquote>
<p style="text-align: center;"><em>Pada artikel <a href="/blog/tag/smk-kelas-x" rel="noopener"><span style="font-weight: bold;">SMK Kelas X</span></a> kali ini, kamu akan mempelajari tentang materi akuntansi, mulai dari pengertian, sejarah, kegiatan, hingga sifat-sifatnya.</em></p>
<p style="text-align: center;">—</p>
</blockquote>
<p style="text-align: justify;"><span id="more-1789"></span></p>
<p style="text-align: justify;">Teman-teman, ada yang bisa jawab nggak, apa pengertian dari akuntansi?</p>
<p style="text-align: justify;">Ilmu hitung-hitungan? Ilmu keuangan? Ilmu pencatatan?</p>
<p style="text-align: justify;">Hampir betul, tapi kurang lengkap, nih! Jadi, menurut <em>American Accounting Association</em> (AAA) yang dimaksud dengan <strong>akuntansi adalah</strong> suatu proses <strong>mengidentifikasi</strong>, <strong>mengukur</strong>, dan <strong>melaporkan informasi ekonomi</strong> untuk memungkinkan adanya penilaian dan keputusan yang jelas dan tegas bagi pihak pemakai informasi.</p>
<p style="text-align: justify;">Nah, ilmu akuntansi ini ternyata sudah ada di dunia sejak zaman sebelum masehi, lho! Tapi, titik tolak perkembangan ilmu akuntansi baru terjadi pada tahun 1494 di Italia.</p>
<p> </p>
<h2 style="text-align: justify; font-size: 20px;"><strong>Sejarah Ilmu Akuntansi</strong></h2>
<p style="text-align: justify;">Pada tahun 1494 di Italia, seorang ahli ilmu matematika dan seni bernama <strong>Luca Pacioli</strong> mempublikasikan sebuah buku berjudul <strong>“Summa de arithmetica geometria proportioni et proportionalita”</strong>. Dalam buku tersebut, Luca Pacioli membahas tentang aritmatika, geometri, dan proporsi. </p>
<p style="text-align: justify;">Terus, apa hubungannya nih, buku tersebut sama ilmu akuntansi? Nah, dalam buku tersebut, Luca Pacioli juga menuliskan tentang konsep <strong><em>Double Entry System</em></strong>, yang kemudian menjadi konsep dasar ilmu akuntansi. Pada konsep <em>Double Entry System</em>, dijelaskan bahwa setiap transaksi keuangan harus dicatat pada dua sisi yang berbeda, yaitu sisi <strong><em>Debere </em></strong>dan <strong><em>Credere</em></strong>. <em>Debere </em>artinya <strong>kewajiban</strong>, yang diletakkan di sisi <strong>kiri</strong>. Sedangkan <em>Credere </em>artinya <strong>kepercayaan</strong>, yang diletakkan di sisi <strong>kanan</strong>. Kalau sekarang, kita mengenal istilah <em>Debere </em>sebagai <strong>Debit </strong>dan <em>Credere </em>sebagai <strong>Kredit</strong>.</p>
<p style="text-align: justify;">Konsep <em>Double Entry System </em>ini kemudian menjadi pondasi pencatatan dan pelaporan keuangan yang dipakai oleh seluruh dunia bahkan <strong>hingga saat ini</strong>. Konsep ini pula yang berhasil membawa Luca Pacioli dinobatkan sebagai <strong>Bapak Akuntansi Dunia</strong>. Itulah alasan mengapa titik tolak perkembangan ilmu akuntansi terjadi pada tahun 1494 di Italia.</p>
<p> </p>
<h2 style="text-align: justify; font-size: 20px;"><strong>Perbedaan Sistem Akuntansi</strong></h2>
<p style="text-align: justify;">Seiring perkembangan zaman dan terjadinya revolusi industri, sistem akuntansi pun juga mulai mengalami perkembangan. Dari perkembangan ini, kita bisa mengenal <strong>dua sistem akuntansi</strong>, yaitu sistem <strong>Kontinental</strong> dan sistem <strong>Anglo Saxon</strong>. Apa ya, perbedaan keduanya? Perhatikan di tabel berikut, ya!</p>
<p style="text-align: justify;"> </p>
<div data-hs-responsive-table="true" style="overflow-x: auto; max-width: 100%; width: 100%; margin-left: auto; margin-right: auto;">
<table style="width: 100%; border-collapse: collapse; table-layout: fixed; border: 1px solid #99acc2;">
<tbody>
<tr>
<td style="width: 50%; padding: 4px; text-align: center; background-color: #9fc5e8;" colspan="2"><strong><span style="font-family: Arial, Helvetica, sans-serif;">Perbedaan Sistem Akuntansi</span></strong></td>
</tr>
<tr>
<td style="width: 50%; padding: 4px; text-align: center; background-color: #cfe2f3;"><strong><span style="font-family: Arial, Helvetica, sans-serif;">Sistem Kontinental</span></strong></td>
<td style="width: 50%; padding: 4px; text-align: center; background-color: #cfe2f3;"><strong><span style="font-family: Arial, Helvetica, sans-serif;">Sistem Anglo Saxon</span></strong></td>
</tr>
<tr>
<td style="width: 50%; padding: 4px;">
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Sumber hukum: peraturan perundang-undangan</span></li>
</ul>
</td>
<td style="width: 50%; padding: 4px;">
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Sumber hukum: putusan hakim atau pengadilan</span></li>
</ul>
</td>
</tr>
<tr>
<td style="width: 50%; padding: 4px;">
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Memiliki 3 jenis laporan keuangan</span></li>
</ul>
</td>
<td style="width: 50%; padding: 4px;">
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Memiliki 6 jenis laporan keuangan</span></li>
</ul>
</td>
</tr>
<tr>
<td style="width: 50%; padding: 4px;">
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Bagan akun disusun dari yang paling tetap sampai yang paling likuid</span></li>
</ul>
</td>
<td style="width: 50%; padding: 4px;">
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Bagan akun disusun dari yang paling likuid sampai yang paling tetap</span></li>
</ul>
</td>
</tr>
<tr>
<td style="width: 50%; padding: 4px;">
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Nilai harta tetap bisa naik atau turun setelah digunakan</span></li>
</ul>
</td>
<td style="width: 50%; padding: 4px;">
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Nilai harta tetap selalu turun setelah digunakan karena terdapat beban penyusutan</span></li>
</ul>
</td>
</tr>
<tr>
<td style="width: 50%; padding: 4px;">
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Berkembang di Italia, Spanyol, Portugal, Perancis, Jerman, Belanda</span></li>
</ul>
</td>
<td style="width: 50%; padding: 4px;">
<ul>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Berkembang di Inggris, Amerika Serikat, Kanada, Australia, Selandia Baru</span></li>
</ul>
</td>
</tr>
</tbody>
</table>
</div>
<p style="text-align: justify;"> </p>
<p style="text-align: justify;">Kalau <strong>Indonesia</strong> menggunakan sistem akuntansi yang mana, nih? Sistem akuntansi yang digunakan Indonesia tidak terlepas dari pengaruh penjajahan yang dialami Indonesia.</p>
<p style="text-align: justify;">Pada tahun <strong>1596</strong>, Belanda pertama kali menginjakkan kaki di Indonesia dan mendirikan VOC sebagai perusahaan dagang. Nah, karena pada saat itu VOC menggunakan sistem akuntansi Kontinental, maka hal ini mempengaruhi sistem akuntansi yang digunakan oleh Indonesia, sehingga Indonesia juga menggunakan sistem yang sama yaitu sistem <strong>Kontinental</strong>. Sistem pembukuan bercorak Kontinental ini digunakan oleh Indonesia sampai masa penjajahan Jepang, bahkan sampai masa kemerdekaan.</p>
<p><span style="font-weight: bold;">Baca juga: <a href="/blog/dasar-komunikasi-bisnis" rel="noopener">Yuk, Belajar Dasar Komunikasi Bisnis!</a></span></p>
<p style="text-align: justify;">Kemudian, pada tahun <strong>1960</strong>, saat investor asing yang berasal dari Amerika Serikat mulai masuk ke Indonesia, barulah sistem akuntansi yang digunakan di Indonesia mulai beralih ke sistem <strong>Anglo Saxon</strong>.</p>
<p> </p>
<h2 style="text-align: justify; font-size: 20px;"><strong>Kegiatan Akuntansi</strong></h2>
<p style="text-align: justify;">Berdasarkan pengertian akuntansi yang tadi sudah kita bahas di awal, akuntansi memiliki beberapa kegiatan yang bertujuan untuk menghasilkan informasi keuangan. Kegiatan akuntansi terdiri atas <strong>pencatatan</strong>, <strong>penggolongan</strong>, <strong>peringkasan</strong>, dan <strong>pelaporan</strong>.</p>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/kegiatan-akuntansi-pengertian-sejarah-sifat.jpg" alt="kegiatan akuntansi" width="600" loading="lazy" style="width: 600px; margin-left: auto; margin-right: auto; display: block;"></p>
<p style="text-align: justify;"> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>1. Pencatatan (</strong><strong><em>Recording</em></strong><strong>)</strong></h3>
<p style="text-align: justify;">Kegiatan <span style="font-weight: bold;">mencatat</span> transaksi perusahaan ke dalam jurnal.</p>
<p style="text-align: justify;"> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>2. Penggolongan (</strong><strong><em>Classifying</em></strong><strong>)</strong></h3>
<p style="text-align: justify;">Kegiatan <span style="font-weight: bold;">mengelompokkan</span> transaksi ke dalam buku besar.</p>
<p style="text-align: justify;"> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>3. Peringkasan (</strong><strong><em>Summarizing</em></strong><strong>)</strong></h3>
<p style="text-align: justify;">Kegiatan <span style="font-weight: bold;">meringkas</span> transaksi yang sudah digolongkan ke perkiraan buku besar ke dalam neraca saldo.</p>
<p style="text-align: justify;"> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>4. Pelaporan (</strong><strong><em>Reporting</em></strong><strong>)</strong></h3>
<p style="text-align: justify;">Kegiatan <span style="font-weight: bold;">menyusun laporan</span> keuangan yang digunakan para pemakainya sebagai dasar pengambilan keputusan.</p>
<p style="text-align: justify; font-weight: bold;">Baca juga: <a href="/blog/administrasi-transaksi" rel="noopener">Ini Dia Materi Administrasi Transaksi, Lengkap!</a></p>
<p> </p>
<h2 style="text-align: justify; font-size: 20px;"><strong>Sifat-Sifat Akuntansi</strong></h2>
<p style="text-align: justify;">Akuntansi memiliki beberapa sifat, antara lain sebagai berikut:</p>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/sifat-akuntansi-kegiatan-pengertian-sejarah.jpg" alt="sifat-sifat akuntansi" width="600" loading="lazy" style="width: 600px; margin-left: auto; margin-right: auto; display: block;"></p>
<p style="text-align: justify;"> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>1. Akuntansi Sebagai Ideologi</strong></h3>
<p style="text-align: justify;">Akuntansi adalah alat atau media untuk <strong>melegitimasi</strong> keadaan dan struktur sosial, ekonomi, dan politik kapitalis.</p>
<p> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>2. Akuntansi Sebagai Bahasa</strong></h3>
<p style="text-align: justify;">Akuntansi berperan sebagai <strong>bahasa perusahaan</strong> yang dapat mengkomunikasikan suatu perusahaan yang dilaporkannya.</p>
<p> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>3. Akuntansi Sebagai Realitas Ekonomi</strong></h3>
<p style="text-align: justify;">Akuntansi dianggap dapat memberikan <strong>gambaran realitas ekonomi perusahaan</strong> pada saat ini.</p>
<p> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>4. Akuntansi Sebagai Catatan Historis</strong></h3>
<p style="text-align: justify;">Akuntansi berperan sebagai sarana untuk memberikan <strong>gambaran sejarah organisasi dan transaksi</strong> yang dilakukan perusahaan dengan lingkungannya di masa lalu.</p>
<p> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>5. Akuntansi Sebagai Teknologi</strong></h3>
<p style="text-align: justify;">Akuntansi harus <strong>diolah menjadi teknologi</strong> agar dapat dipakai untuk memberikan manfaat pada upaya pencapaian tujuan sosial yang ditentukan.</p>
<p> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>6. Akuntansi Sebagai Komoditas</strong></h3>
<p style="text-align: justify;">Akuntansi berperan menghasilkan komoditas berupa <strong>informasi keuangan</strong> yang digunakan pada proses pengambilan keputusan.</p>
<p> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>7. Akuntansi Sebagai Pertanggungjawaban</strong></h3>
<p style="text-align: justify;">Akuntansi digunakan sebagai media untuk <strong>mempertanggungjawabkan</strong> pengelolaan suatu perusahaan.</p>
<p> </p>
<h3 style="text-align: justify; font-size: 16px;"><strong>8. Akuntansi Sebagai Sistem Informasi</strong></h3>
<p style="text-align: justify;">Akuntansi dapat diolah menjadi suatu <strong>sistem</strong> yang <strong>menghubungkan data</strong> dengan <strong>para penerima informasi</strong> melalui kanal komunikasi.</p>
<p style="text-align: justify; font-weight: bold;">Baca juga: <a href="/blog/perkembangan-teknologi-bisnis-ritel" rel="noopener">Seperti Apa Perkembangan Teknologi Bisnis Ritel dari Masa ke Masa?</a></p>
<p style="text-align: justify;">Nah, itu dia pembahasan tentang akuntansi, mulai dari pengertian, sejarah, perbedaan sistem akuntansi, kegiatan akuntansi, hingga sifat-sifatnya. Yuk, jangan lupa untuk mempelajari materi lainnya hanya di <a href="https://ruangguru.onelink.me/blPk/eaff0eb9" rel="noopener" target="_blank"><strong>ruangbelajar</strong></a>!</p>
<p><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: left;"><strong>Referensi:</strong></p>
<p style="text-align: left;">Harti, D. (2018). <em>Akuntansi Dasar untuk SMK/MAK Kelas X</em>. Semarang: Penerbit Erlangga.</p>
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<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">
<source srcset="https://cdn-web-2.ruangguru.com/static/facebook.png?height=60" type="image/png">
<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">
<source srcset="https://cdn-web-2.ruangguru.com/static/twitter.png?height=60" type="image/png">
<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">
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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>
<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>
<meta name="author" content="Ruangguru Tech Team">
<!-- Google Tag Manager (noscript) -->
<noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-PVNLZFT" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>
<!-- Tracker -->
<script type="text/javascript" src="https://cdn-web-2.ruangguru.com/landing-page-web/public/staticpages/global-assets/js/cta.js"></script>
<script src="https://unpkg.com/@dotlottie/player-component@latest/dist/dotlottie-player.mjs" type="module"></script>
</body>
</html>