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Latihan Soal UAS Ekonomi Kelas 12 Semester Ganjil 2018
2026-03-08 00:53 Diff
https://www.ruangguru.com/blog/latihan-soal-uas-ekonomi-kelas-12-semester-ganjil-2018
Hai, Squad! Ujian Akhir Semester sudah di depan mata nih, gimana dengan persiapan kamu? Nah, untuk membantu kamu siswa kelas XII IPS agar lebih menguasai materi, yuk pelajari soal–soal ekonomi berikut ini.
1. Topik : Akuntansi sebagai Sistem Informasi
Sub Topik : Pengguna informasi akuntansi
Indikator : Siswa mampu memahami mengenai karakteristik kualitas informasi akuntasi
Informasi keuangan perusahaan dapat digunakan oleh pihak-pihak di luar perusahaan, khususnya pihak perbankan untuk.…
menilai perkembangan kemakmuran perusahaan
menetapkan besarnya pajak yang harus dibayar
menilai prospek perusahaan yang akan datang
menentukan untuk menambah atau mengurangi modal
menentukan kemampuan perusahaan dalam membayar utang
Kunci : E
Pembahasan :
Laporan keuangan digunakan oleh bank sebagai kreditor perusahaan untuk menganalisis kemampuan perusahaan dalam membayar utang. Maka jawaban yang benar adalah pilihan jawaban E.
2. Topik : Persamaan Dasar Akuntansi
Sub Topik : Konsep persamaan dasar akuntansi
Indikator : Siswa mampu mendeskripsikan konsep persamaan dasar akuntansi
Perhatikan jenis-jenis aktiva berikut ini :
Tanah
Peralatan
Kas
Kendaraan
Piutang
Yang termasuk ke dalam aktiva tetap ditunjukkan angka …
1, 2, dan 3
1, 2, dan 4
2, 3, dan 4
2, 3, dan 5
3, 4, dan 5
Kunci : B
Pembahasan :
Aktiva tetap adalah aktiva yang berwujud secara fisik dan digunakan serta dimanfaatkan untuk kegiatan produksi barang dan atau jasa oleh perusahaan secara terus menerus. Perusahaan memiliki aktiva ini bukan bertujuan untuk dijual kembali, namun hanya untuk produksi saja, dan aktiva ini hanya akan dijual ketika aktiva tersebut dinilai kurang bermanfaat, habis manfaatnya, perlu diganti, rusak, dan sebagainya. Contoh aktiva yang termasuk dalam aktiva tetap adalah sebagai berikut:tanah, bangunan, mesin, kendaraan, peralatan dan sebagainya. Maka jawaban yang benar adalah pilihan jawaban B.
3. Topik : Persamaan Dasar Akuntansi
Sub Topik : Analisis transaksi dan pencatatan dalam persamaan dasar akuntansi
Indikator : Siswa mampu melakukan analisis transaksi dan penerapannya pada persamaan dasar akuntansi
Pak Banu membeli peralatan kantor seharga Rp 5.000.000,00 dibayar tunai Rp 3.500.000,00 dan sisanya dibayar kemudian. Berdasarkan ilustrasi transaksi tersebut pencatatan yang benar pada persamaan dasar akuntansi adalah….
kas (-) Rp 3.500.000,00, peralatan kantor (-) Rp 5.000.000,00, dan utang usaha (+) Rp 1.500.000,00
kas (+) Rp 3.500.000,00, peralatan kantor (-) Rp 5.000.000,00, dan utang usaha (+) Rp 1.500.000,00
kas (-) Rp 5.000.000,00, peralatan kantor (+) Rp 5.000.000,00, dan utang usaha (+) Rp 1.500.000,00
kas (-) Rp 3.500.000,00, peralatan kantor (+) Rp 5.000.000,00, dan utang usaha (-) Rp 1.500.000,00
kas (-) Rp 3.500.000,00, peralatan kantor (+) Rp 5.000.000,00, dan utang usaha (+) Rp 1.500.000,00
Kunci : E
Pembahasan :
Transaksi pembelian peralatan kantor secara tunai dan kredit menyebabkan perubahan pada akun harta dan utang. Akun harta berupa kas berkurang Rp 3.500.000,00, peralatan kantor bertambah sebesar Rp 5.000.000,00, dan utang usaha bertambah Rp 1.500.000,00. Maka jawaban yang benar adalah pilihan jawaban E.
4. Topik : Penyusunan Siklus Akuntansi pada Perusahaan Jasa
Sub Topik : Bukti transaksi
Indikator : Siswa mampu memahami tentang bukti transaksi yang sah
Bukti transaksi memainkan peranan penting dalam siklus akuntansi karena ketidakadaan bukti transaksi merupakan indikasi awal adanya kecurangan (fraud) dalam perusahaan. Dibawah ini merupakan bukti transaksi beserta fungsinya adalah benar kecuali ….
kuitansi sebagai bukti pembayaran yang dibuat oleh pihak yang menerima uang
nota debit sebagai nota yang berisikan bahwa perkiraan langganan didebit karena pengembalian barang yang dijual
cek yang merupakan perintah yang diterima dari pihak lain sebagai alat untuk melakukan pembayaran melalui bank
faktur sebagai bukti transaksi untuk pembelian dan penjualan kredit yang dibuat pihak penjual kepada pihak pembeli
nota kredit sebagai nota yang berisikan perkiraan langganan dikredit karena penerimaan kembali barang yang dijual
Kunci : B
Pembahasan :
Bukti transaksi serta fungsinya adalah sebagai berikut.
kuitansi sebagai bukti pembayaran yang dibuat oleh pihak yang menerima uang
nota debit sebagai nota yang berisikan bahwa perkiraan langganan didebit karena pengembalian barang yang dibeli
cek yang merupakan perintah yang diterima dari pihak lain sebagai alat untuk melakukan pembayaran melalui bank
faktur sebagai bukti transaksi untuk pembelian dan penjualan kredit yang dibuat pihak penjual kepada pihak pembeli.
nota kredit sebagai nota yang berisikan perkiraan langganan dikredit karena penerimaan kembali barang yang dijual.
memo sebagai bukti yang dibuat pimpinan perusahaan untuk bagian akuntansi atau urusan akuntansi.
nota sebagai bukti penjualan barang yang langsung dibayar oleh pembeli.
5. Topik : Penyusunan Siklus Akuntansi pada Perusahaan Jasa
Sub Topik : Aturan debit-kredit dan aturan saldo normal
Indikator : Siswa mampu memahami Aturan debit-kredit dan aturan saldo normal
Pelunasan utang usaha sebesar Rp1.500.000,00 apabila dicatat dalam jurnal umum adalah ….
A. Utang usaha Rp1.500.000,00
Kas Rp1.500.000,00
B. Kas Rp1.500.000,00
Utang usaha Rp1.500.000,00
C. Kas Rp1.500.000,00
Piutang usaha Rp1.500.000,00
D. Piutang usaha Rp1.500.000,00
Kas Rp1.500.000,00
E. Beban utang Rp1.500.000,00
Kas Rp1.500.000,00
Kunci : A
Pembahasan :
Transaksi pelunasan utang usaha sebesar Rp1.500.000,00 dicatat dalam jurnal umum dengan mendebitkan utang usaha pada kas. Utang usaha memiliki saldo normal di sebelah kredit yang artinya apabila hutang bertambah akan dijurnal disebelah kredit sedangkan apabila berkurang disebelah debit. Oleh karena itu pelunasan utang usaha akan menyebabkan berkurangnya utang usaha, sehingga utang usaha dicatat disebelah debit. Kas memiliki saldo normal di sebelah debit yang artinya apabila kas bertambah akan dijurnal disebelah debit sedangkan apabila berkurang disebelah kredit. Oleh karena itu pembayaran kas untuk pelunasan utang usaha akan menyebabkan berkurangnya kas, sehingga kas dicatat disebelah kredit.
6. Topik : Penyusunan Siklus Akuntansi pada Perusahaan Jasa
Sub Topik : Tahapan pencatatan akuntansi pada perusahaan jasa
Indikator : Siswa mampu menganalisis tahapan pencatatan akuntansi pada
perusahaanJasa
Berikut ini yang tidak termasuk proses pemindahbukuan dari jurnal ke dalam buku besar adalah ….
pemindahan pos nama akun dari jurnal ke dalam rekening buku besar
ref dalam jurnal dan ref dalam buku besar diberi tanda √
pemindahan pos jumlah tiap akun dari jurnal ke dalam rekening buku besar
pilihan a dan b
ref dalam jurnal diisi nomor rekening dan ref dalam buku besar diisi halaman jurnal
Kunci : E
Pembahasan :
Proses pemindahbukuan dari jurnal ke dalam buku besar antara lain sebagai berikut.
Pemindahan pos nama akun dari jurnal ke dalam rekening buku besar
Pemindahan pos jumlah tiap akun dari jurnal ke dalam rekening buku besar
Ref dalam jurnal dan ref dalam buku besar diberi tanda √
7. Topik : Penyusunan Siklus Akuntansi pada Perusahaan Dagang
Sub Topik : Akun-akun pada perusahaan dagang
Indikator : Siswa mampu mendeskripsikan akun-akun pada perusahaan dagang
Salah satu syarat pembayaran pada faktur penjualan adalah 2/10, n/30 yang berarti pembeli akan mendapat potongan sebesar 2% dari nilai faktur penjualan apabila melakukan pembayaran kurang dari sepuluh hari dari tanggal faktur. Akun yang digunakan untuk mencatat potongan sebesar 2% tersebut adalah ….
potongan pembelian
potongan penjualan
retur pembelian
utang usaha
retur penjualan
Kunci : A
Pembahasan :
Salah satu akun pada perusahaan dagang adalah akun potongan penjualan dimana akun ini digunakan untuk mencatat potongan penjualan yang diberikan oleh perusahaan kepada konsumen mereka yang melunasi faktur dalam tempo potongan penjualan.
8. Topik : Penyusunan Siklus Akuntansi pada Perusahaan Dagang
Subtopik : Tahapan pelaporan akuntansi pada perusahaan dagang
Indikator : Siswa mampu menganalisis tahapan pelaporan akuntansi pada perusahaan dagang
Dalam laporan laba/rugi suatu perusahaan dagang pada tanggal 31 Desember 2017 ditunjukan data sebagai berikut.
Penjualan bersih Rp48.750.000,00
Harga pokok penjualan Rp26.400.000,00
Total beban bagian penjualan Rp 3.800.000,00
Pendapatan lain-lain Rp 950.000,00
Beban lain-lain Rp 200.000,00
Pajak penghasilan Rp 2.520.000,00
Berdasarkan data tersebut, besarnya laba bersih sebelum pajak adalah ….
Rp 19.300.000,00
Rp 16.850.000,00
Rp 16.800.000,00
Rp. 17.000.000,00
Rp. 17.200.000,00
Jawaban: A
Pembahasan:
Laba kotor: Penjualan bersih – HPP
Rp 48.750.000-Rp 26.400.000 = Rp 22.350.000
Laba bersih sebelum pajak: Laba kotor- beban+pendapatan
Rp 22.350.000-Rp 3.800.000-Rp 200.000+Rp 950.000= Rp 19.300.000
9. Topik : Penutupan Siklus Akuntansi pada Perusahaan Dagang
Subtopik : Jurnal Penutup
Indikator : Siswa mampu menganalisis tahapan penutupan siklus akuntansi pada perusahaan dagang
Perhatikan akun-akun di bawah ini!
Piutang dagang
Penjualan
Pembelian
Kas
Biaya angkut pembelian
Akun yang bersaldo nol setelah jurnal penutup adalah…
1, 2 dan 3
2, 3 dan 4
2, 3 dan 5
3, 4 dan 5
1, 3 dan 5
Jawaban: C
Pembahasan:
Akun akun yang ditutup di jurnal penutup perusahaan dagang antara lain:
penjualan
pendapatan
pembelian
retur
potongan-potongan
beban
modal
prive
10. Topik : Penutupan Siklus Akuntansi pada Perusahaan Dagang
Subtopik : Jurnal Penutup
Indikator : Siswa mampu memahami tentang jurnal penutup
Akun beban angkut pembelian pada akhir periode bersaldo Rp 1.500.000,00. Jurnal penutup akun beban angkut pembelian pada tanggal 31 Desember 2017 adalah….
A. modal Rp 1.500.000,00
beban gaji Rp 1.500.000,00
B. beban gaji Rp 1.500.000,00
modal Rp 1.500.000,00
C. beban gaji Rp 1.500.000,00
ikhtisar L/R Rp 1.500.000,00
D. ikhtisar L/R Rp 1.500.000,00
beban gaji Rp 1.500.000,00
E. beban gaji Rp 1.500.000,00
pendapatan Rp 1.500.000,00
Jawaban: D
Pembahasan:
Beban angkut pembelian merupakan akun yang memiliki posisi wajar didebit, sehingga penutupannya harus berada di kredit
Ikhtisar L/R Rp 1.500.000
Beban angkut pembelian Rp 1.500.000
Semoga latihan soal di atas dapat membantu kamu dalam mengerjakan soal nanti ya Squad. Ayo, terus asah kemampuanmu dengan mengerjakan soal-soal ekonomi atau mengikuti tryout UAS di ruanguji!
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              <h1 class="content-title">
                Latihan Soal UAS Ekonomi Kelas 12 Semester Ganjil 2018              </h1>
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                <p class="content-author"><a href="https://www.ruangguru.com/blog/author/shabrina-alfari" class="">Shabrina Alfari</a> </p>
                <p class="content-info"><span>November 29, 2018 • </span> <span>8 minutes read</span></p>
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                <p style="text-align: justify;">Hai, Squad! Ujian Akhir Semester sudah di depan mata <em>nih</em>, gimana dengan persiapan kamu?&nbsp;<span><em>Nah</em>, untuk membantu kamu siswa kelas XII IPS agar lebih menguasai materi, yuk pelajari&nbsp;</span><strong><a href="/latihan-dan-pembahasan-soal-uas-ekonomi-sma-kelas-xi"><span class="hs-search-highlight hs-highlight-html">soal</span>&#8211;<span class="hs-search-highlight hs-highlight-html">soal</span>&nbsp;<span class="hs-search-highlight hs-highlight-html">ekonomi</span></a></strong><span><span>&nbsp;</span>berikut ini.</span></p>
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<p style="text-align: justify;"><span style="background-color: transparent;"><strong>1. Topik</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>: &nbsp;</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>Akuntansi sebagai Sistem Informasi</strong></span></p>
<p style="text-align: justify;"><span><strong>Sub Topik</strong></span><span> </span><span><strong>: &nbsp;</strong></span><span> </span><span><strong>Pengguna informasi akuntansi</strong></span></p>
<p style="text-align: justify;"><span><strong>Indikator</strong></span><span> </span><span><strong>: </strong></span><span> </span><span><strong>Siswa mampu memahami mengenai karakteristik kualitas informasi akuntasi</strong></span></p>
<p style="text-align: justify;">Informasi keuangan perusahaan dapat digunakan oleh pihak-pihak di luar perusahaan, khususnya pihak perbankan untuk.…</p>
<ol style="list-style-type: upper-alpha; text-align: justify;">
<li>
<p>menilai perkembangan kemakmuran perusahaan</p>
</li>
<li>
<p>menetapkan besarnya pajak yang harus dibayar</p>
</li>
<li>
<p>menilai prospek perusahaan yang akan datang</p>
</li>
<li>
<p>menentukan untuk menambah atau mengurangi modal</p>
</li>
<li>
<p>menentukan kemampuan perusahaan dalam membayar utang</p>
</li>
</ol>
<p style="text-align: justify;"><strong>Kunci : E</strong></p>
<p style="text-align: justify;"><strong>Pembahasan : </strong></p>
<p style="text-align: justify;">Laporan keuangan digunakan oleh bank sebagai kreditor perusahaan untuk menganalisis kemampuan perusahaan dalam membayar utang. Maka jawaban yang benar adalah pilihan jawaban E.</p>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Untitled%20design%20(4)-22.png" alt="Untitled design (4)-22" width="820" style="width: 820px;"><span style="background-color: transparent;"></span></p>
<p style="text-align: justify;"><span style="background-color: transparent;"><strong>2. Topik</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>: &nbsp;</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>Persamaan Dasar Akuntansi</strong></span></p>
<p style="text-align: justify;"><span><strong>Sub Topik</strong></span><span> </span><span><strong>: &nbsp;</strong></span><span> </span><span><strong>Konsep persamaan dasar akuntansi</strong></span></p>
<p style="text-align: justify;"><span><strong>Indikator</strong></span><span> </span><span><strong>: </strong></span><span> </span><span><strong>Siswa mampu mendeskripsikan konsep persamaan dasar akuntansi</strong></span></p>
<p style="text-align: justify;"><span> </span><span>Perhatikan jenis-jenis </span><span><em>aktiva</em></span><span> berikut ini :</span></p>
<ol style="text-align: justify;">
<li>
<p>Tanah</p>
</li>
<li>
<p>Peralatan</p>
</li>
<li>
<p>Kas</p>
</li>
<li>
<p>Kendaraan</p>
</li>
<li>
<p>Piutang</p>
</li>
</ol>
<p style="text-align: justify;"><span>Yang termasuk ke dalam </span><span><em>aktiva</em></span><span> tetap ditunjukkan angka …</span></p>
<ol style="list-style-type: upper-alpha; text-align: justify;">
<li>
<p>1, 2, dan 3</p>
</li>
<li>
<p>1, 2, dan 4</p>
</li>
<li>
<p>2, 3, dan 4</p>
</li>
<li>
<p>2, 3, dan 5</p>
</li>
<li>
<p>3, 4, dan 5</p>
</li>
</ol>
<p style="text-align: justify;"><strong>Kunci : B</strong></p>
<p style="text-align: justify;"><strong>Pembahasan : </strong></p>
<p style="text-align: justify;"><span>Aktiva tetap adalah aktiva yang berwujud secara fisik dan digunakan serta dimanfaatkan untuk kegiatan produksi barang dan atau jasa oleh perusahaan secara terus menerus. Perusahaan memiliki aktiva ini bukan bertujuan untuk dijual kembali, namun hanya untuk produksi saja, dan aktiva ini hanya akan dijual ketika aktiva tersebut dinilai kurang bermanfaat, habis manfaatnya, perlu diganti, rusak, dan sebagainya. Contoh aktiva yang termasuk dalam aktiva tetap adalah sebagai berikut:</span><span></span><span>tanah, bangunan, mesin, kendaraan, peralatan dan sebagainya. Maka jawaban yang benar adalah pilihan jawaban B.</span></p>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Untitled%20design%20(4)-22.png" alt="Untitled design (4)-22" width="820" style="width: 820px;"><span style="background-color: transparent;"></span></p>
<p style="text-align: justify;"><span style="background-color: transparent;"><strong>3. Topik</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>: &nbsp;</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>Persamaan Dasar Akuntansi</strong></span></p>
<p style="text-align: justify;"><span><strong>Sub Topik</strong></span><span> </span><span><strong>: &nbsp;</strong></span><span> </span><span><strong>Analisis transaksi dan pencatatan dalam persamaan dasar akuntansi</strong></span></p>
<p style="text-align: justify;"><span><strong>Indikator</strong></span><span> </span><span><strong>: </strong></span><span> </span><span><strong>Siswa mampu melakukan analisis transaksi dan penerapannya pada persamaan dasar akuntansi</strong></span></p>
<p style="text-align: justify;"><span> </span><span>Pak Banu membeli peralatan kantor seharga Rp 5.000.000,00 dibayar tunai Rp 3.500.000,00 dan sisanya dibayar kemudian. Berdasarkan ilustrasi transaksi tersebut pencatatan yang benar pada persamaan dasar akuntansi adalah….</span></p>
<ol style="list-style-type: upper-alpha; text-align: justify;">
<li>
<p>kas (-) Rp 3.500.000,00, peralatan kantor (-) Rp 5.000.000,00, dan utang usaha (+) Rp 1.500.000,00</p>
</li>
<li>
<p>kas (+) Rp 3.500.000,00, peralatan kantor (-) Rp 5.000.000,00, dan utang usaha (+) Rp 1.500.000,00</p>
</li>
<li>
<p>kas (-) Rp 5.000.000,00, peralatan kantor (+) Rp 5.000.000,00, dan utang usaha (+) Rp 1.500.000,00</p>
</li>
<li>
<p>kas (-) Rp 3.500.000,00, peralatan kantor (+) Rp 5.000.000,00, dan utang usaha (-) Rp 1.500.000,00</p>
</li>
<li>
<p>kas (-) Rp 3.500.000,00, peralatan kantor (+) Rp 5.000.000,00, dan utang usaha (+) Rp 1.500.000,00</p>
</li>
</ol>
<p style="text-align: justify;"><strong>Kunci : E</strong></p>
<p style="text-align: justify;"><strong>Pembahasan : </strong></p>
<p style="text-align: justify;">Transaksi pembelian peralatan kantor secara tunai dan kredit menyebabkan perubahan pada akun harta dan utang. Akun harta berupa kas berkurang Rp 3.500.000,00, peralatan kantor bertambah sebesar Rp 5.000.000,00, dan utang usaha bertambah Rp 1.500.000,00. Maka jawaban yang benar adalah pilihan jawaban E.</p>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Untitled%20design%20(4)-22.png" alt="Untitled design (4)-22" width="820" style="width: 820px;"><span style="background-color: transparent;"></span></p>
<p style="text-align: justify;"><span style="background-color: transparent;"><strong>4. Topik</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>: Penyusunan Siklus Akuntansi pada Perusahaan Jasa</strong></span></p>
<p style="text-align: justify;"><span><strong>Sub Topik</strong></span><span> </span><span><strong>: Bukti transaksi</strong></span></p>
<p style="text-align: justify;"><span><strong>Indikator</strong></span><span> </span><span><strong>: Siswa mampu memahami tentang bukti transaksi yang sah</strong></span></p>
<p style="text-align: justify;"><span>Bukti transaksi memainkan peranan penting dalam siklus akuntansi karena ketidakadaan bukti transaksi merupakan indikasi awal adanya kecurangan </span><span><em>(fraud) </em></span><span>dalam perusahaan. Dibawah ini merupakan bukti transaksi beserta fungsinya adalah benar </span><span><strong>kecuali</strong></span><span> &#8230;.</span></p>
<ol style="list-style-type: upper-alpha; text-align: justify;">
<li>
<p>kuitansi sebagai bukti pembayaran yang dibuat oleh pihak yang menerima uang</p>
</li>
<li>
<p>nota debit sebagai nota yang berisikan bahwa perkiraan langganan didebit karena pengembalian barang yang dijual</p>
</li>
<li>
<p>cek yang merupakan perintah yang diterima dari pihak lain sebagai alat untuk melakukan pembayaran melalui bank</p>
</li>
<li>
<p>faktur sebagai bukti transaksi untuk pembelian dan penjualan kredit yang dibuat pihak penjual kepada pihak pembeli</p>
</li>
<li>
<p>nota kredit sebagai nota yang berisikan perkiraan langganan dikredit karena penerimaan kembali barang yang dijual</p>
</li>
</ol>
<p style="text-align: justify;"><span><strong>Kunci</strong></span><span> </span><span> </span><span><strong>: B</strong></span></p>
<p style="text-align: justify;"><span><strong>Pembahasan</strong></span><span> </span><span><strong>: </strong></span></p>
<p style="text-align: justify;"><span> </span><span>Bukti transaksi serta fungsinya adalah sebagai berikut.</span></p>
<ol style="text-align: justify;">
<li>
<p>kuitansi sebagai bukti pembayaran yang dibuat oleh pihak yang menerima uang</p>
</li>
<li>
<p>nota debit sebagai nota yang berisikan bahwa perkiraan langganan didebit karena pengembalian barang yang dibeli</p>
</li>
<li>
<p>cek yang merupakan perintah yang diterima dari pihak lain sebagai alat untuk melakukan pembayaran melalui bank</p>
</li>
<li>
<p>faktur sebagai bukti transaksi untuk pembelian dan penjualan kredit yang dibuat pihak penjual kepada pihak pembeli.</p>
</li>
<li>
<p>nota kredit sebagai nota yang berisikan perkiraan langganan dikredit karena penerimaan kembali barang yang dijual.</p>
</li>
<li>
<p>memo sebagai bukti yang dibuat pimpinan perusahaan untuk bagian akuntansi atau urusan akuntansi.</p>
</li>
<li>
<p>nota sebagai bukti penjualan barang yang langsung dibayar oleh pembeli.</p>
</li>
</ol>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Untitled%20design%20(4)-22.png" alt="Untitled design (4)-22" width="820" style="width: 820px;"><span style="background-color: transparent;"></span></p>
<p style="text-align: justify;"><span style="background-color: transparent;"><strong>5. Topik</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>: Penyusunan Siklus Akuntansi pada Perusahaan Jasa</strong></span></p>
<p style="text-align: justify;"><span><strong>Sub Topik</strong></span><span> </span><span><strong>: Aturan debit-kredit dan aturan saldo normal</strong></span></p>
<p style="text-align: justify;"><span><strong>Indikator</strong></span><span> </span><span><strong>: Siswa mampu memahami Aturan debit-kredit dan aturan saldo normal</strong></span></p>
<p style="text-align: justify;">Pelunasan utang usaha sebesar Rp1.500.000,00 apabila dicatat dalam jurnal umum adalah &#8230;.</p>
<p style="text-align: justify;"><span style="background-color: transparent;">A. Utang usaha&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</span><span style="background-color: transparent;"></span><span style="background-color: transparent;">Rp1.500.000,00</span></p>
<p style="text-align: justify;"><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Kas</span><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</span><span>Rp1.500.000,00</span></p>
<p style="text-align: justify;"><span>B. Kas</span><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</span><span></span><span>Rp1.500.000,00</span></p>
<p style="text-align: justify;"><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Utang usaha&nbsp; &nbsp;</span><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</span><span></span><span>Rp1.500.000,00</span></p>
<p style="text-align: justify;"><span>C. Kas</span><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</span><span></span><span>Rp1.500.000,00</span></p>
<p style="text-align: justify;"><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Piutang usaha&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</span><span></span><span></span><span>Rp1.500.000,00</span></p>
<p style="text-align: justify;"><span>D. Piutang usaha&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</span><span></span><span>Rp1.500.000,00</span></p>
<p style="text-align: justify;"><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Kas</span><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; </span><span>Rp1.500.000,00</span></p>
<p style="text-align: justify;"><span>E. Beban utang&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</span><span></span><span>Rp1.500.000,00</span></p>
<p style="text-align: justify;"><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Kas</span><span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; </span><span>Rp1.500.000,00</span></p>
<p style="text-align: justify;"><span><strong>Kunci</strong></span><span> </span><span> </span><span><strong>: A</strong></span></p>
<p style="text-align: justify;"><span><strong>Pembahasan</strong></span><span> </span><span><strong>: </strong></span></p>
<p style="text-align: justify;">Transaksi pelunasan utang usaha sebesar Rp1.500.000,00 dicatat dalam jurnal umum dengan mendebitkan utang usaha pada kas. Utang usaha memiliki saldo normal di sebelah kredit yang artinya apabila hutang bertambah akan dijurnal disebelah kredit sedangkan apabila berkurang disebelah debit. Oleh karena itu pelunasan utang usaha akan menyebabkan berkurangnya utang usaha, sehingga utang usaha dicatat disebelah debit. Kas memiliki saldo normal di sebelah debit yang artinya apabila kas bertambah akan dijurnal disebelah debit sedangkan apabila berkurang disebelah kredit. Oleh karena itu pembayaran kas untuk pelunasan utang usaha akan menyebabkan berkurangnya kas, sehingga kas dicatat disebelah kredit.</p>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Untitled%20design%20(4)-22.png" alt="Untitled design (4)-22" width="820" style="width: 820px;"><span style="background-color: transparent;"></span></p>
<p style="text-align: justify;"><span style="background-color: transparent;"><strong>6. Topik</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>: Penyusunan Siklus Akuntansi pada Perusahaan Jasa</strong></span></p>
<p style="text-align: justify;"><span><strong>Sub Topik</strong></span><span> </span><span><strong>: Tahapan pencatatan akuntansi pada perusahaan jasa</strong></span></p>
<p style="text-align: justify;"><span><strong>Indikator</strong></span><span> </span><span><strong>: Siswa mampu menganalisis tahapan pencatatan akuntansi pada</strong></span></p>
<p style="text-align: justify;"><strong>perusahaanJasa</strong></p>
<p style="text-align: justify;"><span>Berikut ini yang </span><span><strong>tidak </strong></span><span>termasuk proses pemindahbukuan dari jurnal ke dalam buku besar adalah &#8230;.</span></p>
<ol style="list-style-type: upper-alpha; text-align: justify;">
<li>
<p>pemindahan pos nama akun dari jurnal ke dalam rekening buku besar</p>
</li>
<li>
<p>ref dalam jurnal dan ref dalam buku besar diberi tanda √</p>
</li>
<li>
<p>pemindahan pos jumlah tiap akun dari jurnal ke dalam rekening buku besar</p>
</li>
<li>
<p>pilihan a dan b</p>
</li>
<li>
<p>ref dalam jurnal diisi nomor rekening dan ref dalam buku besar diisi halaman jurnal</p>
</li>
</ol>
<p style="text-align: justify;"><span><strong>Kunci</strong></span><span> </span><span> </span><span><strong>: E</strong></span></p>
<p style="text-align: justify;"><span><strong>Pembahasan</strong></span><span> </span><span><strong>: </strong></span></p>
<p style="text-align: justify;">Proses pemindahbukuan dari jurnal ke dalam buku besar antara lain sebagai berikut.</p>
<ol style="text-align: justify;">
<li>
<p>Pemindahan pos nama akun dari jurnal ke dalam rekening buku besar</p>
</li>
<li>
<p>Pemindahan pos jumlah tiap akun dari jurnal ke dalam rekening buku besar</p>
</li>
<li>
<p>Ref dalam jurnal dan ref dalam buku besar diberi tanda √</p>
</li>
</ol>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Untitled%20design%20(4)-22.png" alt="Untitled design (4)-22" width="820" style="width: 820px;"><span style="background-color: transparent;"></span></p>
<p style="text-align: justify;"><span style="background-color: transparent;"><strong>7. Topik</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>: Penyusunan Siklus Akuntansi pada Perusahaan Dagang</strong></span></p>
<p style="text-align: justify;"><span><strong>Sub Topik</strong></span><span> </span><span><strong>: Akun-akun pada perusahaan dagang</strong></span></p>
<p style="text-align: justify;"><span><strong>Indikator</strong></span><span> </span><span><strong>: Siswa mampu mendeskripsikan akun-akun pada perusahaan dagang</strong></span></p>
<p style="text-align: justify;">Salah satu syarat pembayaran pada faktur penjualan adalah 2/10, n/30 yang berarti pembeli akan mendapat potongan sebesar 2% dari nilai faktur penjualan apabila melakukan pembayaran kurang dari sepuluh hari dari tanggal faktur. Akun yang digunakan untuk mencatat potongan sebesar 2% tersebut adalah &#8230;.</p>
<ol style="list-style-type: upper-alpha; text-align: justify;">
<li>
<p>potongan pembelian</p>
</li>
<li>
<p>potongan penjualan</p>
</li>
<li>
<p>retur pembelian</p>
</li>
<li>
<p>utang usaha</p>
</li>
<li>
<p>retur penjualan</p>
</li>
</ol>
<p style="text-align: justify;"><span><strong>Kunci</strong></span><span> </span><span> </span><span><strong>: A</strong></span></p>
<p style="text-align: justify;"><span><strong>Pembahasan</strong></span><span> </span><span><strong>:</strong></span></p>
<p style="text-align: justify;">Salah satu akun pada perusahaan dagang adalah akun potongan penjualan dimana akun ini digunakan untuk mencatat potongan penjualan yang diberikan oleh perusahaan kepada konsumen mereka yang melunasi faktur dalam tempo potongan penjualan.</p>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Untitled%20design%20(4)-22.png" alt="Untitled design (4)-22" width="820" style="width: 820px;"><span style="background-color: transparent;"></span></p>
<p style="text-align: justify;"><span style="background-color: transparent;"><strong>8. Topik</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>: Penyusunan Siklus Akuntansi pada Perusahaan Dagang</strong></span></p>
<p style="text-align: justify;"><span><strong>Subtopik</strong></span><span> </span><span><strong>: Tahapan pelaporan akuntansi pada perusahaan dagang</strong></span></p>
<p style="text-align: justify;"><span><strong>Indikator </strong></span><span> </span><span><strong>: Siswa mampu menganalisis tahapan pelaporan akuntansi pada perusahaan dagang</strong></span></p>
<p style="text-align: justify;">Dalam laporan laba/rugi suatu perusahaan dagang pada tanggal 31 Desember 2017 ditunjukan data sebagai berikut.</p>
<p style="text-align: justify;"><span> </span><span>Penjualan bersih</span><span> </span><span> </span><span>Rp48.750.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>Harga pokok penjualan</span><span> </span><span>Rp26.400.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>Total beban bagian penjualan</span><span> </span><span>Rp &nbsp;3.800.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>Pendapatan lain-lain</span><span> </span><span> </span><span>Rp &nbsp;&nbsp;&nbsp;&nbsp;950.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>Beban lain-lain</span><span> </span><span> </span><span>Rp &nbsp;&nbsp;&nbsp;&nbsp;200.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>Pajak penghasilan</span><span> </span><span> </span><span>Rp &nbsp;2.520.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>Berdasarkan data tersebut, besarnya laba bersih sebelum pajak adalah ….</span></p>
<ol style="list-style-type: upper-alpha; text-align: justify;">
<li><span>Rp 19.300.000,00</span><span>&nbsp;</span></li>
<li><span>Rp 16.850.000,00</span></li>
<li><span>Rp 16.800.000,00</span></li>
<li><span>Rp. 17.000.000,00</span></li>
<li><span><span>Rp. 17.200.000,00</span></span></li>
</ol>
<p style="text-align: justify;"><strong>Jawaban: A</strong></p>
<p style="text-align: justify;"><strong>Pembahasan: </strong></p>
<p style="text-align: justify;">Laba kotor: Penjualan bersih – HPP</p>
<p style="text-align: justify;"><span> </span><span> </span><span>Rp 48.750.000-Rp 26.400.000 = Rp 22.350.000</span></p>
<p style="text-align: justify;">Laba bersih sebelum pajak: Laba kotor- beban+pendapatan</p>
<p style="text-align: justify;"><span> </span><span>Rp 22.350.000-Rp 3.800.000-Rp 200.000+Rp 950.000= Rp 19.300.000</span></p>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Untitled%20design%20(4)-22.png" alt="Untitled design (4)-22" width="820" style="width: 820px;"><span style="background-color: transparent;"></span></p>
<p style="text-align: justify;"><span style="background-color: transparent;"><strong>9. Topik</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>: Penutupan Siklus Akuntansi pada Perusahaan Dagang</strong></span></p>
<p style="text-align: justify;"><span><strong>Subtopik</strong></span><span> </span><span><strong>: Jurnal Penutup</strong></span></p>
<p style="text-align: justify;"><span><strong>Indikator </strong></span><span> </span><span><strong>: Siswa mampu menganalisis tahapan penutupan siklus akuntansi pada perusahaan dagang</strong></span></p>
<p style="text-align: justify;">Perhatikan akun-akun di bawah ini!</p>
<ol style="text-align: justify;">
<li>
<p>Piutang dagang</p>
</li>
<li>
<p>Penjualan</p>
</li>
<li>
<p>Pembelian</p>
</li>
<li>
<p>Kas</p>
</li>
<li>
<p>Biaya angkut pembelian</p>
</li>
</ol>
<p style="text-align: justify;">Akun yang bersaldo nol setelah jurnal penutup adalah&#8230;</p>
<ol style="list-style-type: upper-alpha; text-align: justify;">
<li><span style="background-color: transparent;">1, 2 dan 3</span></li>
<li><span style="background-color: transparent;">2, 3 dan 4</span></li>
<li><span style="background-color: transparent;">2, 3 dan 5</span></li>
<li><span style="background-color: transparent;">3, 4 dan 5</span></li>
<li><span style="background-color: transparent;">1, 3 dan 5</span></li>
</ol>
<p style="text-align: justify;"><strong>Jawaban: C</strong></p>
<p style="text-align: justify;"><strong>Pembahasan:</strong></p>
<p style="text-align: justify;">Akun akun yang ditutup di jurnal penutup perusahaan dagang antara lain:</p>
<ul style="text-align: justify;">
<li>
<p>penjualan</p>
</li>
<li>
<p>pendapatan</p>
</li>
<li>
<p>pembelian</p>
</li>
<li>
<p>retur</p>
</li>
<li>
<p>potongan-potongan</p>
</li>
<li>
<p>beban</p>
</li>
<li>
<p>modal</p>
</li>
<li>
<p><em>prive</em></p>
</li>
</ul>
<p style="text-align: justify;"><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Untitled%20design%20(4)-22.png" alt="Untitled design (4)-22" width="820" style="width: 820px;"><span style="background-color: transparent;"></span></p>
<p style="text-align: justify;"><span style="background-color: transparent;"><strong>10. Topik</strong></span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"><strong>: Penutupan Siklus Akuntansi pada Perusahaan Dagang</strong></span></p>
<p style="text-align: justify;"><span><strong>Subtopik</strong></span><span> </span><span><strong>: Jurnal Penutup</strong></span></p>
<p style="text-align: justify;"><span><strong>Indikator </strong></span><span> </span><span><strong>: Siswa mampu memahami tentang jurnal penutup</strong></span></p>
<p style="text-align: justify;">Akun beban angkut pembelian pada akhir periode bersaldo Rp 1.500.000,00. Jurnal penutup akun &nbsp;beban angkut pembelian pada tanggal 31 Desember 2017 adalah….</p>
<p style="text-align: justify;"><span style="background-color: transparent;">A. modal </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;">Rp 1.500.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>beban gaji</span><span> </span><span> </span><span> </span><span>Rp 1.500.000,00</span></p>
<p style="text-align: justify;"><span style="background-color: transparent;">B. beban gaji</span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;">Rp 1.500.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>modal</span><span> </span><span> </span><span> </span><span> </span><span>Rp 1.500.000,00</span></p>
<p style="text-align: justify;"><span style="background-color: transparent;">C. beban gaji</span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;">Rp 1.500.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>ikhtisar L/R</span><span> </span><span> </span><span> </span><span>Rp 1.500.000,00</span></p>
<p style="text-align: justify;"><span style="background-color: transparent;">D. ikhtisar L/R</span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;">Rp 1.500.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>beban gaji</span><span> </span><span> </span><span> </span><span>Rp 1.500.000,00</span></p>
<p style="text-align: justify;"><span style="background-color: transparent;">E. beban gaji</span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;"> </span><span style="background-color: transparent;">Rp 1.500.000,00</span></p>
<p style="text-align: justify;"><span> </span><span>pendapatan</span><span> </span><span> </span><span> </span><span>Rp 1.500.000,00</span></p>
<p style="text-align: justify;"><strong>Jawaban: D</strong></p>
<p style="text-align: justify;"><strong>Pembahasan:</strong></p>
<p style="text-align: justify;">Beban angkut pembelian merupakan akun yang memiliki posisi wajar didebit, sehingga penutupannya harus berada di kredit</p>
<p style="text-align: justify;">Ikhtisar L/R Rp 1.500.000</p>
<p style="text-align: justify;"><span> </span><span>Beban angkut pembelian Rp 1.500.000</span></p>
<p style="text-align: justify;"><span><img decoding="async" src="https://cdn-web.ruangguru.com/landing-pages/assets/hs/Untitled%20design%20(4)-22.png" alt="Untitled design (4)-22" width="820" style="width: 820px;"></span></p>
<p style="text-align: justify;">Semoga latihan soal di atas dapat membantu kamu dalam mengerjakan soal nanti ya Squad. Ayo, terus asah kemampuanmu dengan mengerjakan soal-soal ekonomi atau mengikuti tryout UAS di <strong><a href="https://ruangguru.onelink.me/blPk/3b1dd5cf">ruanguji</a></strong>!</p>
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                    <a target="_blank" rel="nofollow" href="https://play.google.com/store/apps/details?id=com.ruangguru.livestudents&amp;hl=in">
                      <img src="https://cdn-web-2.ruangguru.com/static/googleplay.png" loading="lazy" alt="Button Google Play Footer " />
                    </a>
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                  <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 " />
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    </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">
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            <img src="https://cdn-web-2.ruangguru.com/static/instagram.png" loading="lazy" alt="Logo Instagram Footer" width="32px" height="32px" />
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          </picture>
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        <a target="_blank" href="https://www.linkedin.com/company/ruangguru-com">
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          </picture>
        </a>
      </nav>

    </div>


    <p class="footer-copyright">
      &copy; 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> 




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